0452 · Cambridge IGCSE
0452/23
(Structured Written)
Accounting · June 2024 · Variant 3
Relative difficulty
Analysis source: Cambridge Assessment International Education
3.4 / 5
135
180 min
Correction of errors and suspense account preparation
Cohort performance
Session statistics from official examination reports
Total marks
135
Duration
180 min
Session difficulty
3.4 / 5
Key examiner messages
Top priorities from the principal examiner before you revise
As always, the heavy-hitters of the paper dominate the mark scheme.
Correction of Errors and Manufacturing Accounts together represented over 30% of the entire exam.
In Question 2 (Toyah), students earned high marks if they correctly calculated the prime cost of $195,195 and remembered to subtract the closing work-in-progress to arrive at a cost of production of $263,548.
However, many candidates lost marks by failing to apportion rates and insurance (2/3 to factory, 1/3 to office) or incorrectly reversing the adjustment for unpaid general factory expenses.
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.
Recording and processing
Weight: 4100%Preparation of Financial Statements
Weight: 375%Analysis and interpretation
Weight: 250%Evaluation and decision-making
Weight: 125%
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
Match the expected response style for “Complete” questions.
Name or point to the specific feature asked for — avoid extra explanation.
Match the expected response style for “Prepare” questions.
Support your choice with specific evidence from data or the scenario given.
Time traps
Sections where candidates spent disproportionate time relative to marks
Min per mark: 2
Min per mark: 1.2
Min per mark: 1.1
Min per mark: 1
Min per mark: 1
Min per mark: 1
Syllabus traceability
Topics linked to questions and mark weighting in this session
Correction of errors
22 marks this session
Manufacturing accounts
22 marks this session
Partnerships
20 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 13 Multiple Choice:
Paper 23 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
Correction of errors
22 marks this session
Practise in RevuiManufacturing accounts
22 marks this session
Practise in RevuiPartnerships
20 marks this session
Practise in RevuiSelf-diagnostic checklist
Key actions before you sit this paper — copy and tick off as you revise
- 1Message
As always, the heavy-hitters of the paper dominate the mark scheme.
- 2Message
Correction of Errors and Manufacturing Accounts together represented over 30% of the entire exam.
- 3Message
In Question 2 (Toyah), students earned high marks if they correctly calculated the prime cost of $195,195 and remembered to subtract the closing work-in-progress to arrive at a cost of production of $263,548.
- 4Message
However, many candidates lost marks by failing to apportion rates and insurance (2/3 to factory, 1/3 to office) or incorrectly reversing the adjustment for unpaid general factory expenses.
Teacher briefing pack
One-page session summary for tutors and classroom review
June 2024 2024
Accounting
As always, the heavy-hitters of the paper dominate the mark scheme. Correction of Errors and Manufacturing Accounts together represented over 30% of the entire exam. In Question 2 (Toyah), students earned high marks if they correctly calculated the prime cost of $195,195 and reme
As always, the heavy-hitters of the paper dominate the mark scheme.
Correction of Errors and Manufacturing Accounts together represented over 30% of the entire exam.
In Question 2 (Toyah), students earned high marks if they correctly calculated the prime cost of $195,195 and remembered to subtract the closing work-in-progress to arrive at a cost of production of $263,548.
- Total marks
- 135
- Duration
- 180 min
- Session difficulty
- 3.4 / 5
Session analysis
As always, the heavy-hitters of the paper dominate the mark scheme. Correction of Errors and Manufacturing Accounts together represented over 30% of the entire exam. In Question 2 (Toyah), students earned high marks if they correctly calculated the prime cost of $195,195 and remembered to subtract the closing work-in-progress to arrive at a cost of production of $263,548. However, many candidates lost marks by failing to apportion rates and insurance (2/3 to factory, 1/3 to office) or incorrectly reversing the adjustment for unpaid general factory expenses.
Updated Jun 13, 2026
Paper breakdown
Paper 13 Multiple Choice:
Paper 23 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.
78% 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
65·11·48%
Multiple Choice
(MCQ)
35·35·26%
Written Response / Evaluation
35·12·26%
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 C
0.50 m/minPaper 2 Q1 (Prime E
1.00 m/minPaper 2 Q2 (Manufac
0.91 m/minPaper 2 Q3 (Correct
1.00 m/minPaper 2 Q4 (Partner
1.00 m/minPaper 2 Q5 (Ratios
0.87 m/minTotal marks
110
Total time
125 min
Avg pace
0.88
Next-year prediction
Topics worth watching next year, with the reason shown directly below each bar.
Clubs and societies financial statements
85%85%
Limited company statement of changes in equity
80%80%
Bank reconciliation statements
75%75%
Examiner notes & key calculations
- Apportionment Neglect: Many candidates applied overhead adjustments across the entire business instead of splitting them as directed between the factory and administration.
- Reversal Errors in Suspense: Correcting entries must go in the correct debit/credit direction. Reversing the correction of error 2 (insurance) led to significant lost marks.
- Units and Ratios Precision: In Question 5, leaving out the '%', ':1', or 'times' suffixes from ratios cost candidates simple accuracy marks.
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.