Pastpaper
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ACCOUNTING
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UNIVERSITY OF CAMBRIDGE INTERNATIONAL EXAMINATIONS
International General Certificate of Secondary Education
0452/22
May/June 2013
Paper 2
1 hour 45 minutes
Candidates answer on the Question Paper.
No Additional Materials are required.
READ THESE INSTRUCTIONS FIRST
Write your Centre number, candidate number and name on all the work you hand in.
Write in dark blue or black pen.
You may use a soft pencil for any diagrams or graphs.
Do not use staples, paper clips, highlighters, glue or correction fluid.
DO NOT WRITE IN ANY BARCODES.
Answer all questions.
You may use a calculator.
Where layouts are to be completed, you may not need all the lines for your answer.
The businesses mentioned in this Question Paper are fictitious.
At the end of the examination, fasten all your work securely together.
The number of marks is given in brackets [ ] at the end of each question or part question.
This document consists of 18 printed pages and 2 blank pages.
IB13 06_0452_22/8RP
© UCLES 2013
[Turn over
2
1
Nathan Kershaw runs an advertising agency. His financial year ends on 31 March.
He provided the following information on 31 March 2013.
$
12 480
5 460
9 800
4 410
94 060
42 000
6 250
1 050
10 000
Motor vehicle at cost
Provision for depreciation of motor vehicle
Office equipment at cost
Provision for depreciation of office equipment
Income from clients
Wages
Office expenses
Commission received
Rates and insurance
Additional information
1
On 31 March 2013 commission receivable outstanding amounted to $190 and office expenses due amounted to $540.
2
During the year Nathan Kershaw has withdrawn $7800 in cash. This has been debited to the wages account.
3
The rates and insurance includes $3000 for insurance of the premises. This represents cover for 15 months to 30 June 2013.
4
The motor vehicle is being
w om .c
s er *3221188518*
ACCOUNTING
ap eP m
e tr .X
w
UNIVERSITY OF CAMBRIDGE INTERNATIONAL EXAMINATIONS
International General Certificate of Secondary Education
0452/22
May/June 2013
Paper 2
1 hour 45 minutes
Candidates answer on the Question Paper.
No Additional Materials are required.
READ THESE INSTRUCTIONS FIRST
Write your Centre number, candidate number and name on all the work you hand in.
Write in dark blue or black pen.
You may use a soft pencil for any diagrams or graphs.
Do not use staples, paper clips, highlighters, glue or correction fluid.
DO NOT WRITE IN ANY BARCODES.
Answer all questions.
You may use a calculator.
Where layouts are to be completed, you may not need all the lines for your answer.
The businesses mentioned in this Question Paper are fictitious.
At the end of the examination, fasten all your work securely together.
The number of marks is given in brackets [ ] at the end of each question or part question.
This document consists of 18 printed pages and 2 blank pages.
IB13 06_0452_22/8RP
© UCLES 2013
[Turn over
2
1
Nathan Kershaw runs an advertising agency. His financial year ends on 31 March.
He provided the following information on 31 March 2013.
$
12 480
5 460
9 800
4 410
94 060
42 000
6 250
1 050
10 000
Motor vehicle at cost
Provision for depreciation of motor vehicle
Office equipment at cost
Provision for depreciation of office equipment
Income from clients
Wages
Office expenses
Commission received
Rates and insurance
Additional information
1
On 31 March 2013 commission receivable outstanding amounted to $190 and office expenses due amounted to $540.
2
During the year Nathan Kershaw has withdrawn $7800 in cash. This has been debited to the wages account.
3
The rates and insurance includes $3000 for insurance of the premises. This represents cover for 15 months to 30 June 2013.
4
The motor vehicle is being