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IGCSE Accounting Past Papers & Drilling (Paper 1): Double Entry, Depreciation, Ratios
TUTORZONE ORIGINAL DRILLING MOCK · CAMBRIDGE IGCSE ACCOUNTING (0452) PAPER 1
Written to the Cambridge 0452 syllabus (2027-2029): Paper 1 Multiple Choice, 40 marks, 1 h 30 min, 30% (40 items); plus Paper 2 structured written (100, 70%). This is a Paper 1 drilling mock: 6 questions demonstrating the 40-mark core concepts, with answers and techniques.
What is in IGCSE Accounting (0452) Paper 1?
Direct answer: Paper 1 Multiple Choice, 40 marks, 1 h 30 min, 30% (40 items).
Assessment at a glance (2027)
| Component | Content | Weighting | Duration |
|---|---|---|---|
| Paper 1 (Multiple Choice) | 40 multiple-choice items, 40 marks | 30% | 1 h 30 min |
| Paper 2 (Structured Written) | 5 compulsory questions, 100 marks | 70% | 1 h 45 min |
IGCSE Accounting Paper 1 drilling technique: 40 questions in 1 h 30 min is about 2 min each. Learn the formulas: gross profit = sales – cost of sales, net profit = gross profit – expenses, straight-line depreciation = cost x rate, current ratio = current assets / current liabilities.
How this paper was built
This is a TutorZone original drilling mock: the questions follow the Cambridge 0452 structure (Paper 1, 40 marks, 30%) and the answers are our own, not Cambridge past papers or marking references.
Every numeric answer was recomputed programmatically.
Pacing
| Section | Marks | Suggested time | What to do first |
|---|---|---|---|
| Paper 1 (Multiple Choice) | 30% | about 2 min per question | principles + calculations |
| Paper 2 (Structured Written) | 70% | about 21 min per question | entries + financial statements |
Gross vs net profit?
Direct answer: gross profit = sales – cost of sales; net profit = gross profit – other expenses (e.g. 28,000 – 12,000 = 16,000).
Paper 1: accounting drilling (6 demonstrated)
Learn the formulas; track debit and credit directions.
Question 1 (7 marks)
Sales $80,000 and cost of sales $52,000. Find gross profit.
Question 2 (7 marks)
Continuing, other expenses are $12,000. Find net profit.
Question 3 (7 marks)
An asset costs $20,000 with straight-line depreciation at 20%. Find the annual depreciation.
Question 4 (6 marks)
Explain the principle of double-entry bookkeeping.
Question 5 (7 marks)
Explain the difference between an accrued expense and a prepaid expense.
Question 6 (6 marks)
Explain the current ratio and what 2:1 means.
What does a current ratio of 2:1 mean?
Direct answer: $2 of current assets per $1 of current liabilities, i.e. good short-term liquidity.
Paper 1 answers
Question 1
Gross profit = sales – cost of sales = 80,000 – 52,000 = $28,000 (7).
Question 2
Net profit = gross profit – expenses = 28,000 – 12,000 = $16,000 (7).
Question 3
Annual depreciation = 20,000 x 20% = $4,000 (7).
Question 4
Every transaction is entered in two accounts, one debit and one credit, with equal amounts (6).
Question 5
An accrued expense is incurred but unpaid (3.5); a prepaid expense is paid but not yet incurred (3.5).
Question 6
Current ratio = current assets / current liabilities (3); 2:1 means $2 of current assets per $1 of liabilities, good short-term liquidity (3).
Which topics does this paper drill?
Direct answer: gross and net profit, depreciation, double entry, accruals and prepayments, current ratio.
Where these marks are usually lost
| Mistake | What it looks like | What it costs | Instead |
|---|---|---|---|
| Net as gross profit | 28,000 as net | Net = gross – expenses | $16,000 |
| Depreciation without rate | Full 20,000 | x 20% = 4,000 | $4,000 |
| Accrued/prepaid swapped | Accrued as paid | Accrued unpaid, prepaid not incurred | accrued unpaid |
How to use this paper
First drill: the full 1 h 30 min at the 40-question pace (this mock demonstrates 6 core items).
Mark it: check the formulas and debit/credit directions.
Second drill: redo three to seven days later, aiming to finish inside 1 h 15 min.
What should I do after drilling this paper?
Direct answer: log answers with wrong formulas or debit/credit directions; redo in three to seven days; and drill Paper 2 structured questions.
FAQ
Is this a Cambridge past paper?
No. The questions and answers are TutorZone originals, not Cambridge past papers or marking references.
What is in IGCSE Accounting Paper 1?
Multiple choice, 40 marks, 1 h 30 min, 30%, covering accounting principles and calculations.
Gross vs net profit?
Gross profit = sales – cost of sales; net profit = gross profit – other expenses.
Official references
| Resource | What to check |
|---|---|
| Cambridge IGCSE Accounting 0452 page | Confirm the paper marks and times |
| https://www.tutorzone.com.hk/en-igcse-accounting-0452-paper-2-mock-2027/ | IGCSE Accounting Paper 2 drilling mock |
Related: practice area · IGCSE Accounting Paper 2 drilling mock · A-Level Accounting 9706 drilling mock
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