0452 · Cambridge IGCSE
0452/22
(Structured Written)
Accounting · June 2024 · Variant 2
Relative difficulty
Analysis source: Cambridge Assessment International Education
3.3 / 5
135
180 min
Correction of errors & Manufacturing accounts
Cohort performance
Session statistics from official examination reports
Total marks
135
Duration
180 min
Session difficulty
3.3 / 5
Key examiner messages
Top priorities from the principal examiner before you revise
An impressive 44% of the total marks were concentrated in just two chapters: Correction of Errors and Manufacturing Accounts.
In Paper 2, Question 2 (Toyah's Manufacturing Account) carried 20 marks, testing candidates on direct costs, factory overhead adjustments, and work-in-progress.
Similarly, Question 4's Partnership accounts offered another 20 marks, focusing on the Income Statement, Appropriation Account, and the evaluative question on admitting a new partner.
Students who can reliably execute these heavy-weight layouts start with a significant structural advantage.
Question difficulty map
How candidates performed on each question in this series
No data available in official reports
Assessment objectives
Skill and AO weighting from official examiner commentary
Skill weighting
Shows the skill mix this paper tested most heavily.
Financial Statements
Weight: 10100%Double-Entry
Weight: 880%Entry &
Weight: 770%Accounting Calculations
Weight: 660%Critical Evaluation
Weight: 440%Theoretical Knowledge
Weight: 220%
Method marks watchlist
Where working, steps, or method marks were commonly lost
No data available in official reports
Recurring mistakes across years
Themes examiners flag in multiple recent sessions for this subject
No data available in official reports
Question choice intelligence
Mean scores and popularity for optional questions (HKDSE electives)
No data available in official reports
Level exemplars
What candidate scripts at each grade level looked like
No data available in official reports
Grade & admission context
How marks relate to grade thresholds and entry standards
Report type
Cambridge Principal Examiner Report — component performance and international standards
Level A*
Approx. 76% of maximum mark
Level A
Approx. 60% of maximum mark
Level B
Approx. 44% of maximum mark
Level C
Approx. 28% of maximum mark
Level D
Approx. 24% of maximum mark
Level E
Approx. 20% of maximum mark
Deep insights
What top candidates did
Techniques and approaches examiners rewarded in this series
No data available in official reports
Command word playbook
How to match each command word to the expected response style
Show formula, substitution, and unit; method marks need visible working.
Match the expected response style for “Prepare” questions.
Match the expected response style for “State” questions.
Match the expected response style for “Advise” questions.
Match the expected response style for “Complete” questions.
Apply knowledge to an unfamiliar context; concise, practical points score best.
Time traps
Sections where candidates spent disproportionate time relative to marks
Min per mark: 1.8
Min per mark: 1.1
Min per mark: 1.1
Min per mark: 1.1
Min per mark: 1.1
Min per mark: 1.1
Syllabus traceability
Topics linked to questions and mark weighting in this session
Manufacturing accounts
22 marks this session
Correction of errors
22 marks this session
Partnerships
20 marks this session
Calculation and understanding of accounting ratios
12 marks this session
MCQ trap analytics
Commonly chosen wrong options from examiner commentary
No data available in official reports
Topic heatmap across years
Mark concentration by topic and exam year for this subject
Mark intensity
Correction of errors
Limited companies
Correction of errors (Verification of accounting records)
Manufacturing accounts (Preparation of financial statements)
Limited companies (Preparation of financial statements)
Books of prime entry
Incomplete records
Manufacturing accounts
Paper comparison
Marks and duration breakdown across papers in this session
Paper 12 (Multiple Choice):
Paper 22 (Structured Written Paper):
Marks you can still earn
Where valid approaches outside the mark scheme may still gain credit
No data available in official reports
Practise what examiners flagged
Target weak topics from this report inside the Revui app
Manufacturing accounts
22 marks this session
Practise in RevuiCorrection of errors
22 marks this session
Practise in RevuiPartnerships
20 marks this session
Practise in RevuiCalculation and understanding of accounting ratios
12 marks this session
Practise in RevuiSelf-diagnostic checklist
Key actions before you sit this paper — copy and tick off as you revise
- 1Message
An impressive 44% of the total marks were concentrated in just two chapters: Correction of Errors and Manufacturing Accounts.
- 2Message
In Paper 2, Question 2 (Toyah's Manufacturing Account) carried 20 marks, testing candidates on direct costs, factory overhead adjustments, and work-in-progress.
- 3Message
Similarly, Question 4's Partnership accounts offered another 20 marks, focusing on the Income Statement, Appropriation Account, and the evaluative question on admitting a new partner.
- 4Message
Students who can reliably execute these heavy-weight layouts start with a significant structural advantage.
Teacher briefing pack
One-page session summary for tutors and classroom review
June 2024 2024
Accounting
An impressive 44% of the total marks were concentrated in just two chapters: Correction of Errors and Manufacturing Accounts. In Paper 2, Question 2 (Toyah's Manufacturing Account) carried 20 marks, testing candidates on direct costs, factory overhead adjustments, and work-in-pro
An impressive 44% of the total marks were concentrated in just two chapters: Correction of Errors and Manufacturing Accounts.
In Paper 2, Question 2 (Toyah's Manufacturing Account) carried 20 marks, testing candidates on direct costs, factory overhead adjustments, and work-in-progress.
Similarly, Question 4's Partnership accounts offered another 20 marks, focusing on the Income Statement, Appropriation Account, and the evaluative question on admitting a new partner.
- Total marks
- 135
- Duration
- 180 min
- Session difficulty
- 3.3 / 5
Session analysis
An impressive 44% of the total marks were concentrated in just two chapters: Correction of Errors and Manufacturing Accounts. In Paper 2, Question 2 (Toyah's Manufacturing Account) carried 20 marks, testing candidates on direct costs, factory overhead adjustments, and work-in-progress. Similarly, Question 4's Partnership accounts offered another 20 marks, focusing on the Income Statement, Appropriation Account, and the evaluative question on admitting a new partner. Students who can reliably execute these heavy-weight layouts start with a significant structural advantage.
Updated Jun 13, 2026
Paper breakdown
Paper 12 (Multiple Choice):
Paper 22 (Structured Written Paper):
Top chapters
Exam structure insights
Marks by chapter
See where the marks were concentrated so revision time goes to the highest-value topics.
Mark accessibility
Estimate which marks were basic, mid-level, or high-difficulty.
74% within easy or medium reach
Command word frequency
Spot common command words so answers match the expected response style.
Question type mix
Compare the mark share of each paper section and question type.
Structured Calculation
73·14·54%
Multiple Choice
35·35·26%
Evaluation and Advice
17·3·13%
Theory and Short Answer
10·8·7%
Study ROI
Bigger bubbles recur more often; higher bubbles carry more marks, helping you rank revision priorities.
Difficulty trend
Compare difficulty across recent years.
Time vs marks
Compare marks with suggested time allocation to plan exam pacing.
Paper 1 Multiple Ch
0.57 m/minPaper 2 Q1 (Prime e
0.95 m/minPaper 2 Q2 (Manufac
0.95 m/minPaper 2 Q3 (Correct
0.95 m/minPaper 2 Q4 (Partner
0.95 m/minPaper 2 Q5 (Ratios
0.95 m/minTotal marks
120
Total time
140 min
Avg pace
0.86
Cumulative marks ladder
The line is your running mark total question by question; dashed lines are the estimated grade cut-offs. See which question the line crosses your target grade at, so you know how far you must answer cleanly and which questions decide a band.
Next-year prediction
Topics worth watching next year, with the reason shown directly below each bar.
Limited companies
90%90%
Clubs and societies
85%85%
Bank reconciliation
80%80%
Exam tips
Paper format
- Duration
- 1h 45min
- Total marks
- 100
- Weighting
- 70%
- Question types
- Ledger Account and Prime Book Preparation, Financial Statement Preparation with Adjustments, Financial Ratio Calculation and Evaluation
Analysis is paraphrased for study purposes. Always verify against the official examiner report and mark scheme.