What this practice covers
These questions are drawn from past CIE 0452 Accounting papers and filtered to sole traders. 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 sole traders, taken from our own topic notes. Read them before you practise and you will recognise the traps in the questions.
- Preparing a trading section for a service business.
- Putting carriage inwards among the expenses.
- Treating goods taken by the owner as a sale.
- Listing current assets with cash first.
- Treating drawings as an expense in the income statement.
- Adjusting the income statement and forgetting the matching entry in the statement of financial position.
- Showing trade receivables without deducting the allowance.
Revise it first
If any of the above is unfamiliar, work through the notes before practising: Sole traders revision notes.