What this practice covers
These questions are drawn from past CIE 0452 Accounting papers and filtered to incomplete records. 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.
Start practising practice questions →
What examiners see students get wrong here
These are the errors that cost marks on incomplete records, taken from our own topic notes. Read them before you practise and you will recognise the traps in the questions.
- Using mark-up where the question gives margin, or the reverse.
- Forgetting to add back drawings when calculating profit from the change in capital.
- Adding capital introduced instead of deducting it in that same calculation.
- Calling a statement of affairs a statement of financial position.
- Treating cash received from customers as the sales figure.
- Forgetting the opening balances when reconstructing an account.
- Giving only the final answer, when each step of the reconstruction carries its own mark.
Revise it first
If any of the above is unfamiliar, work through the notes before practising: Incomplete records revision notes.