IGCSE Accounting: The double entry system of book-keeping (Cambridge 0452) – Practice Questions

Syllabus edition note. This resource follows the Cambridge IGCSE Accounting 0452 syllabus (and Cambridge O Level Accounting 7707, which has the same subject content for the same series) for exams in 2027, 2028 and 2029 (version 1), first examined in the March 2027 series in India and the June 2027 series elsewhere. If you sit 0452 in November 2026, you sit the 2026 syllabus (version 2), which differs: Paper 1 has 35 multiple-choice marks in 1 hour 15 minutes, not 40 marks in 1 hour 30 minutes; Topic 7 is “Accounting principles and policies”, without 7.2 Ethical considerations or 7.3 Technology and sustainability; 4.4 is “Irrecoverable debts and provision for doubtful debts”; income statements are named instead of statements of profit or loss; three-column running balance accounts are not required; Clubs and societies is 5.4 and Manufacturing accounts 5.5; and 6.3 is “Inter-firm comparison”. For this topic, the 2026 syllabus also asks candidates to complete pro-forma business documents and to explain the advantage of using books of prime entry, and it does not include digital ledger accounts or the benefits and limitations of keeping cash at the business property and of manual and digital original entry. If you sit in November 2026, work from the 2026 syllabus on the Cambridge International website.

These are original questions written for Marlbridge, for revision and practice on this content. They are not reproduced past-paper questions, and they do not replicate the exam’s exact structure, question count or mark tariffs – examination boards hold copyright in their own papers. Use these alongside the official past papers from your board or school.

These questions practise section 2.1, The double entry system of book-keeping, of the Cambridge IGCSE Accounting 0452 syllabus for exams in 2027, 2028 and 2029 (version 1). The syllabus is not tiered. Use them after the study guide and revision notes. Leave out folio columns.

Questions

All amounts are in dollars.

1. State whether an increase in each account is recorded as a debit or a credit.

(a) Insurance expense [1] (b) A supplier’s account [1] (c) Capital [1]

2. Zennor Florists, a sole trader, enters into four transactions. For each one, name the account debited and the account credited.

(a) The owner pays a further 5,000 into the business bank account. [1] (b) A delivery van is bought on credit from Kellway Motors, the supplier. [1] (c) Van insurance of 380 is paid by debit card from the bank account. [1] (d) A credit customer sends back goods sold to her earlier. [1]

3. On 1 June, Maxbury Tailors, a credit customer, owed a clothing wholesaler 640. During June the wholesaler sold goods on credit to Maxbury Tailors for 1,380 on 6 June and for 520 on 28 June. Goods worth 140 were returned on 11 June, and Maxbury Tailors paid 600 by bank transfer on 19 June. Prepare the account of Maxbury Tailors in the two-sided format and balance it at 30 June. [5]

4. On 1 September, the account of Ilmarsh Packaging, a supplier, showed that the business owed 900. On 5 September goods worth 1,250 were bought on credit. On 12 September goods worth 200 were returned. On 20 September the business paid 2,100 by bank transfer. On 27 September goods worth 400 were bought on credit.

(a) Prepare Ilmarsh Packaging’s account in three-column running balance format, labelling every balance Dr or Cr. [4] (b) Explain what the balance after the payment on 20 September shows. [2]

5. Explain what each balance shows about the business.

(a) Bank account: 3,420 Cr [1] (b) Tellwright, a customer: 380 Cr [1] (c) Ebbfleet, a supplier: 275 Dr [1] (d) Sales account at the year end: 31,000 Cr [1]

6. Harkaway Stores is a customer and Farrowby Wholesale is a supplier of a trading business.

(a) State the ledger in which each account is kept: Harkaway Stores, Farrowby Wholesale, Motor vehicles, Wages. [4] (b) Suggest one reason why a business divides its ledger. [2]

7. Stoneleigh Sports has these balances at 31 December: Sales 58,400 Cr; Insurance 1,700 Dr; Equipment 9,800 Dr; Drawings 5,200 Dr.

(a) State where each balance is reported at the year end: in the statement of profit or loss, or in the statement of financial position. [4] (b) The electricity account has four payments from the bank during the year: 520 on 31 March, 540 on 30 June, 560 on 30 September and 530 on 31 December. Prepare the electricity account, including the transfer at the year end. [3]

8. Dashwell Bakery is changing from handwritten ledgers to accounting software.

(a) Describe two advantages of keeping ledger accounts digitally. [4] (b) Explain why the owner still needs to understand debit and credit. [2]

9. A bookkeeper records a credit sale of 760 to Jessamy Interiors by debiting the sales account and crediting Jessamy Interiors’ account.

(a) State the correct entry. [2] (b) Calculate by how much Jessamy Interiors’ balance is wrong, and state whether it is too high or too low. [2]

10. Duskin Cycles started in business on 1 October with 9,000 paid into the bank by the owner. On 3 October equipment was bought for 1,200 by bank transfer. On 6 October goods were sold on credit to Orrinfold College for 1,640. On 14 October the college returned goods worth 240. On 18 October it paid 1,000 by bank transfer. Rent of 450 was paid by bank transfer on 24 October, and on 29 October goods were sold for 720, paid straight into the bank.

(a) Prepare the bank account for October in the two-sided format and balance it. [5] (b) Prepare Orrinfold College’s account in three-column running balance format. [3] (c) State the ledger in which Orrinfold College’s account is kept. [1] (d) State what the closing balance on Orrinfold College’s account shows. [1]

Answers

1. (a) Debit [1]. (b) Credit [1]. (c) Credit [1]. Examiner insight: Commit to one word. A hedged answer such as “debit or credit” shows no decision.

2. (a) Debit Bank, credit Capital [1]. (b) Debit Motor vehicles, credit Kellway Motors [1]. (c) Debit Insurance, credit Bank [1]. (d) Debit Sales returns, credit the customer’s account [1]. Examiner insight: Name both accounts each time, so both halves of the entry are visible.

3.

Maxbury Tailors account (sales ledger)
Dr                              |Cr
 1 Jun Balance b/d      640     |11 Jun Sales returns    140
 6 Jun Sales          1,380     |19 Jun Bank             600
28 Jun Sales            520     |30 Jun Balance c/d    1,800
                      2,540     |                      2,540
 1 Jul Balance b/d    1,800

Opening balance on the debit side [1]. Both sales on the debit side [1]. Returns on the credit side [1]. Bank payment on the credit side [1]. Balance c/d 1,800 with both totals 2,540, and balance b/d on the debit side [1]. [5] Examiner insight: Name the other account in each details column, and total both sides on the same line.

4. (a)

Ilmarsh Packaging account (purchases ledger), amounts in $
Date    Details            Debit    Credit    Balance
1 Sep   Balance b/d                             900 Cr
5 Sep   Purchases                    1,250    2,150 Cr
12 Sep  Purchases returns     200             1,950 Cr
20 Sep  Bank                2,100               150 Dr
27 Sep  Purchases                      400      250 Cr

Purchases on the credit side and the return and payment on the debit side [1]. Balances 2,150 Cr and 1,950 Cr [1]. 150 Dr after the payment [1]. 250 Cr at the end [1]. [4] (b) The balance is a debit of 150 [1], which means the business paid 150 more than it owed, so the supplier owes the business that amount [1]. [2] Examiner insight: Label every balance, because Dr and Cr change mid-account. Say who owes whom in words as well.

5. (a) The account is overdrawn, so the business owes the bank 3,420 [1]. (b) The business owes the customer 380, for example after an overpayment or a return after payment [1]. (c) The supplier owes the business 275, perhaps through an overpayment or returns larger than the amount owing [1]. (d) Total sales for the year are 31,000, and this balance is transferred to the statement of profit or loss [1]. Examiner insight: “Credit balance” alone describes the layout, not the meaning. Say who owes whom, with the amount.

6. (a) Harkaway Stores: sales ledger [1]. Farrowby Wholesale: purchases ledger [1]. Motor vehicles: nominal (general) ledger [1]. Wages: nominal (general) ledger [1]. [4] (b) One reason with development, for example: different staff can look after customers and suppliers [1], so work is shared and accounts are easier to find [1]. [2] Examiner insight: For “suggest”, give one clear reason and develop it, rather than listing several.

7. (a) Sales: statement of profit or loss [1]. Insurance: statement of profit or loss [1]. Equipment: statement of financial position, as a non-current asset [1]. Drawings: statement of financial position, deducted from capital [1]. [4] (b)

Electricity account (year to 31 December)
Dr                  |Cr
31 Mar Bank     520 |31 Dec Statement of profit or loss  2,150
30 Jun Bank     540 |
30 Sep Bank     560 |
31 Dec Bank     530 |
              2,150 |                                     2,150

The four payments are on the debit side [1]. The transfer of 2,150 is on the credit side, naming the statement of profit or loss [1]. Both sides total 2,150 [1]. [3] Examiner insight: Drawings are the owner’s withdrawals, not a business expense.

8. (a) Two advantages, each with development, for example: the transaction is entered once and the software posts both the debit and the credit [1], which saves time [1]; balances and totals are calculated automatically [1], which reduces arithmetic errors [1]. [4] (b) The owner or bookkeeper must choose the accounts [1], and a wrong choice is posted automatically and repeated everywhere [1]. [2] Examiner insight: Give each advantage a point and a consequence. “It is faster” alone is only half an answer.

9. (a) Debit Jessamy Interiors 760 [1] and credit Sales 760 [1]. [2] (b) The balance is 1,520 too low [1]: a credit of 760 was entered where a debit of 760 belonged, a difference of 2 × 760 [1]. [2] Examiner insight: Show the doubling in your working. A bare 760 suggests the effect of a reversed entry has been missed.

10. (a)

Bank account (October)
Dr                            |Cr
 1 Capital          9,000     | 3 Equipment          1,200
18 Orrinfold College 1,000     |24 Rent                 450
29 Sales              720     |31 Balance c/d        9,070
                   10,720     |                     10,720
 1 Balance b/d      9,070

Receipts on the debit side [1]. Payments on the credit side [1]. Balance c/d 9,070 [1]. Both totals 10,720 [1]. Balance b/d 9,070 on the debit side [1]. [5] (b)

Orrinfold College account (sales ledger), amounts in $
Date    Details          Debit    Credit    Balance
6 Oct   Sales            1,640             1,640 Dr
14 Oct  Sales returns             240      1,400 Dr
18 Oct  Bank                    1,000        400 Dr

The sale is in the debit column and the return and payment are in the credit column [1]. The balances are 1,640 Dr and 1,400 Dr [1]. The closing balance is 400 Dr [1]. [3] (c) The sales ledger [1]. (d) Orrinfold College owes the business 400 at the end of October [1]. Examiner insight: The college’s account takes only the college’s transactions. Tick each transaction as you post it.

Where marks are usually lost

• Entering the amount on the correct account but the wrong side.
• Writing an account’s own name in its details column.
• Unequal totals on a balanced account.
• Forgetting to bring the balance down.
• Misplacing Dr and Cr labels in a running balance when the sign changes.
• Describing a balance as debit or credit without saying who owes whom.
• Putting drawings in the statement of profit or loss.

Next steps

• Review the revision notes and study guide.
• Try the free 10-minute diagnostics.
• Tick the topic off on the checklist or return to the hub.
• Book a free trial class.

Frequently asked questions

Where do students usually lose marks on double entry questions in Cambridge IGCSE Accounting 0452? Common losses are entering an amount on the correct account but the wrong side, writing an account’s own name in its details column, unequal totals on a balanced account and forgetting to bring the balance down. Putting drawings in the statement of profit or loss is another frequent error.

What goes in the details column of a ledger account? The name of the other account in the double entry, not the name of the account you are writing in. Naming the other account each time makes both halves of the entry visible to the examiner.

How should I describe a ledger balance in an exam answer? Say who owes whom, and how much, in words. Calling it a debit or credit balance only describes the layout, not what the balance means for the business.

Do I need folio columns in 0452 ledger accounts? No. The 0452 syllabus says you do not need to explain or use folio columns, so they can be left out of every account.

How should I answer a suggest question on this topic? Give one clear reason and develop it, explaining its effect, rather than listing several undeveloped points.

Official syllabus

Cambridge IGCSE Accounting 0452 syllabus for exams in 2027, 2028 and 2029 (version 1), Cambridge University Press and Assessment, section 2.1.