What this practice covers
These questions are drawn from past CIE 0452 Accounting papers and filtered to manufacturing accounts. 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 manufacturing accounts, taken from our own topic notes. Read them before you practise and you will recognise the traps in the questions.
- Including factory overheads in prime cost.
- Putting office or selling costs in the manufacturing account.
- Adjusting work in progress at the top rather than at the bottom.
- Adding closing inventory and deducting opening inventory.
- Using raw materials inventory in the trading section, or finished goods in the manufacturing account.
- Forgetting to split a cost that covers both the factory and the office.
- Forgetting that cost of production, not purchases, goes into cost of sales.
Revise it first
If any of the above is unfamiliar, work through the notes before practising: Manufacturing accounts revision notes.