0452 · Cambridge IGCSE
0452/11
(Multiple Choice)
Accounting · June 2025 · Variant 1
Relative difficulty
Analysis source: Cambridge Assessment International Education
Analysis aligned to the official syllabus and assessment design.
3.5 / 5
135
180 min
Correction of Errors and Suspense Accounts
Cohort performance
Session statistics from official examination reports
Total marks
135
Duration
180 min
Session difficulty
3.5 / 5
Key examiner messages
Top priorities from the principal examiner before you revise
This series presents a balanced but highly technical challenge.
While Paper 1 tests core concepts with rapid-fire clarity, Paper 2 is an exhaustive evaluation of candidate precision.
Bookkeeping mechanics, ledger maintenance, and numerical templates are heavily tested, alongside higher-level written business evaluation questions that require structured justification.
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 of Database
Weight: 7100%Preparation of Financial Statements
Weight: 686%Analysis & Evaluation
Weight: 571%Interpretation
Weight: 457%Evaluation & Analysis
Weight: 343%Theory & Principles
Weight: 229%Principles
Weight: 114%
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. 69% of maximum mark
Level A
Approx. 55% of maximum mark
Level B
Approx. 41% 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
Strategy & Prep Tips
To maximize performance, candidates should focus on rote-learning the standard financial statement layouts. In evaluation questions, such as advising a business on whether to issue debentures or make-or-buy decisions, candidates must present a balanced argument with two distinct points for, two distinct points against, and a final clear, justified recommendation. Just writing list-style bullets wi
Command word playbook
How to match each command word to the expected response style
Match the expected response style for “Prepare” questions.
Show formula, substitution, and unit; method marks need visible working.
Support your choice with specific evidence from data or the scenario given.
Match the expected response style for “State” questions.
Match the expected response style for “Complete” questions.
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
Correction of errors
22 marks this session
Limited companies
18 marks this session
Books of prime entry
17 marks this session
Manufacturing accounts
16 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 1 Multiple Choice (0452/11):
Paper 2 Structured Written Paper (0452/21):
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 RevuiLimited companies
18 marks this session
Practise in RevuiBooks of prime entry
17 marks this session
Practise in RevuiManufacturing accounts
16 marks this session
Practise in RevuiSelf-diagnostic checklist
Key actions before you sit this paper — copy and tick off as you revise
- 1Message
This series presents a balanced but highly technical challenge.
- 2Message
While Paper 1 tests core concepts with rapid-fire clarity, Paper 2 is an exhaustive evaluation of candidate precision.
- 3Message
Bookkeeping mechanics, ledger maintenance, and numerical templates are heavily tested, alongside higher-level written business evaluation questions that require structured justification.
- 4Strength
Strategy & Prep Tips: To maximize performance, candidates should focus on rote-learning the standard financial statement l
Teacher briefing pack
One-page session summary for tutors and classroom review
June 2025 2025
Accounting
This series presents a balanced but highly technical challenge. While Paper 1 tests core concepts with rapid-fire clarity, Paper 2 is an exhaustive evaluation of candidate precision. Bookkeeping mechanics, ledger maintenance, and numerical templates are heavily tested, alongside
This series presents a balanced but highly technical challenge.
While Paper 1 tests core concepts with rapid-fire clarity, Paper 2 is an exhaustive evaluation of candidate precision.
Bookkeeping mechanics, ledger maintenance, and numerical templates are heavily tested, alongside higher-level written business evaluation questions that require structured justification.
- Total marks
- 135
- Duration
- 180 min
- Session difficulty
- 3.5 / 5
Session analysis
This series presents a balanced but highly technical challenge. While Paper 1 tests core concepts with rapid-fire clarity, Paper 2 is an exhaustive evaluation of candidate precision. Bookkeeping mechanics, ledger maintenance, and numerical templates are heavily tested, alongside higher-level written business evaluation questions that require structured justification.
Updated Jun 13, 2026
Paper breakdown
Paper 1 Multiple Choice (0452/11):
Paper 2 Structured Written Paper (0452/21):
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
(Numerical/Financial Statements)
50·12·37%
Multiple Choice
(1 mark)
35·35·26%
Structured
(Written/Evaluation/Theory)
30·5·22%
Structured
(Calculations)
20·6·15%
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
0.57 m/minPaper 2 - Q1 (Bookk
0.95 m/minPaper 2 - Q2 (Depre
0.95 m/minPaper 2 - Q3 (Corre
0.95 m/minPaper 2 - Q4 (Compa
0.95 m/minPaper 2 - Q5 (Manuf
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.
Partnership Accounts (Appropriation & Current Accounts)
90%90%
Control Accounts (SLCA & PLCA)
88%88%
Bank Reconciliation Statement (Full format)
85%85%
Clubs and Societies (Income & Expenditure Account)
80%80%
Difficulty Verdict
This series presents a balanced but highly technical challenge. While Paper 1 tests core concepts with rapid-fire clarity, Paper 2 is an exhaustive evaluation of candidate precision. Bookkeeping mechanics, ledger maintenance, and numerical templates are heavily tested, alongside higher-level written business evaluation questions that require structured justification.
Where the Marks Are
The majority of the marks in Paper 2 are heavily concentrated in a few predictable, structured blocks:Correction of Errors (22 marks), Limited Company Accounts (18 marks), Books of Prime Entry (17 marks), and Manufacturing Accounts (16 marks). Specifically, mastering the templates for the Petty Cash Book, Manufacturing Account, and the Statement of Changes in Equity (SOCE) guarantees more than half of the total marks on the written paper.
Examiner notes & key calculations
- Return on Capital Employed (ROCE) Adjustments: A classic examiner trap is using the profit for the year directly. Candidates must remember to add back the debenture interest to find the operating profit: Adjusted Operating Profit=Profit for the Year+Debenture Interest \text{Adjusted Operating Profit} = \text{Profit for the Year} + \text{Debenture Interest} Adjusted Operating Profit=Profit for the Year+Debenture Interest. This must then be divided by the total capital employed (Equity + Non-Current Liabilities) to secure full marks.
- Inventory Valuation (Lower of Cost and NRV): When valuing damaged or dirty inventory, the Net Realisable Value (NRV) is calculated as: NRV=Expected Selling Price−Estimated Costs to Completion/Repair \text{NRV} = \text{Expected Selling Price} - \text{Estimated Costs to Completion/Repair} NRV=Expected Selling Price−Estimated Costs to Completion/Repair. Many candidates failed to calculate the per-unit cleaning costs, leading to incorrect valuations for dirty goods.
- Journal Entry Narratives: Omitting simple explanations in the general journal when explicitly asked to provide a narrative costs quick and easy marks.
- Ledger Account Balances: Carrying down correct opening balances (b/d) for accruals and prepayments requires precise dating and side placement, particularly in rental income accounts.
Exam tips
Paper format
- Duration
- 1h 15min
- Total marks
- 35
- Weighting
- 30%
- Question types
- Multiple Choice (1 Mark)
Analysis is paraphrased for study purposes. Always verify against the official examiner report and mark scheme.