What this practice covers
These questions are drawn from past CIE 0452 Accounting papers and filtered to calculation of accounting ratios. 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 calculation of accounting ratios, taken from our own topic notes. Read them before you practise and you will recognise the traps in the questions.
- Using revenue instead of cost of sales in an inventory ratio.
- Including inventory in the liquid ratio.
- Using total sales when credit sales are given.
- Expressing a liquidity ratio as a percentage.
- Using opening capital in ROCE when the question expects the closing figure.
- Leaving out a prepayment from current assets.
- Giving an answer with no formula and no working.
Revise it first
If any of the above is unfamiliar, work through the notes before practising: Calculation of accounting ratios revision notes.