0452 s12 qp 22 1 
UNIVERSITY OF CAMBRIDGE INTERNATIONAL EXAMINATIONS
International General Certificate of Secondary Education
*2725653254*
ACCOUNTING
0452/22
May/June 2012
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. For Examiner's Use
1
2
3
4
5
Total
This document consists of 19 printed pages and 1 blank page.
IB12 06_0452_22/6RP
© UCLES 2012
[Turn over
2
1
Dalia Said is a trader. She maintains a full set of accounting records. She purchases and sells goods on credit.
The following transactions took place in March 2012.
March 2
8
Bought goods, $1950, on credit from Essam Wholesalers
Bought goods on credit from Ramy El Din, list price $680, subject to a trade discount of 20%
14
Returned goods, list price $120, to Ramy El Din
21
Paid the balance owing to Essam Wholesalers by cheque, less 2% cash discount
28
Paid a cheque for $300 on account to Ramy El Din
REQUIRED
(a) Write up the purchases journal and the purchases returns journal for March 2012.
Total each journal and indicate the ledger account to which the total would be transferred.
Dalia Said
Purchases journal
Date
Details
$
$
[3]
Purchases returns journal
Date
Details
$
$
[2]
© UCLES 2012
0452/22/M/J/12
For
Examiner's
Use
3
(b) Write up the accounts of Essam Wholesalers and Ramy El Din as
International General Certificate of Secondary Education
*2725653254*
ACCOUNTING
0452/22
May/June 2012
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. For Examiner's Use
1
2
3
4
5
Total
This document consists of 19 printed pages and 1 blank page.
IB12 06_0452_22/6RP
© UCLES 2012
[Turn over
2
1
Dalia Said is a trader. She maintains a full set of accounting records. She purchases and sells goods on credit.
The following transactions took place in March 2012.
March 2
8
Bought goods, $1950, on credit from Essam Wholesalers
Bought goods on credit from Ramy El Din, list price $680, subject to a trade discount of 20%
14
Returned goods, list price $120, to Ramy El Din
21
Paid the balance owing to Essam Wholesalers by cheque, less 2% cash discount
28
Paid a cheque for $300 on account to Ramy El Din
REQUIRED
(a) Write up the purchases journal and the purchases returns journal for March 2012.
Total each journal and indicate the ledger account to which the total would be transferred.
Dalia Said
Purchases journal
Date
Details
$
$
[3]
Purchases returns journal
Date
Details
$
$
[2]
© UCLES 2012
0452/22/M/J/12
For
Examiner's
Use
3
(b) Write up the accounts of Essam Wholesalers and Ramy El Din as