What this practice covers
These questions are drawn from past CIE 0452 Accounting papers and filtered to business documents. You answer, you find out immediately whether you were right, and you get the reasoning for the correct option and for each distractor. Wrong answers go to a mistakes locker so you can come back to exactly those.
Practice is free. You need an account only so your progress and your mistakes are still there next time.
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What examiners see students get wrong here
These are the errors that cost marks on business documents, taken from our own topic notes. Read them before you practise and you will recognise the traps in the questions.
- Saying the debit note reduces the amount owed. It only requests the reduction.
- Recording trade discount in the books.
- Entering the statement of account in the ledger.
- Calculating cash discount on the list price instead of on the invoice total after trade discount.
- Saying an invoice is a request for payment received. It is issued by the seller.
- Recording a credit note received in the sales returns journal.
Revise it first
If any of the above is unfamiliar, work through the notes before practising: Business documents revision notes.