O Level Principles of Accounting Past Papers
Paper 1
Exam sittings
| Session | Questions | Syllabus code |
|---|---|---|
| November 2015 | 40 | 7112/1 |
| November 2014 | 40 | 7112/1 |
| June 2014 | 40 | 7112/1 |
| November 2013 | 40 | 7112/1 |
| November 2012 | 4 | 7112/1 |
| June 2012 | 9 | 7112/1 |
Topics covered
Bank reconciliationPartnershipsLimited companiesNon-profit making organisationsManufacturing accountsRatios and interpretationErrors and the suspense accountControl accountsFinal accountsComputers in accounting
Sample questions
- The accounting equation is stated as
- Which is the correct accounting cycle?
- Sole proprietorships are
- An example of a personal account is
- Which subsidiary book is used to record the purchase of office machinery on credit?
- The subsidiary book which is part of the ledger is the
- G. Moyo received an invoice of $1 600 from City Builders for repairs to the workshop.…
- The total of the sales returns journal is posted to the
- A disadvantage of a computer in processing accounting data is that
- The advantage of using computers in data processing is that they
- Which set of items contains nominal accounts?
- Which document increases the amount owing on an invoice?
- The document sent by the seller to a buyer to request for payment at the end of the month…
- The total in the sales journal is posted to the
- What is the source of information for the entries in an updated cash book?
- A document that shows the amount to be paid by a customer is a
- Which of the following are source documents for a cash book?
- Which of the following is a factory overhead cost?
Paper 2
Exam sittings
| Session | Questions | Syllabus code |
|---|---|---|
| November 2015 | 10 | 7112/2 |
| November 2014 | 9 | 7112/2 |
| June 2014 | 9 | 7112/2 |
Topics covered
Final accounts of a sole traderAccounting ratios and limited company accountsAccounting terms, ratios and company appropriationDepartmental accounts, correction of errors and bank reconciliationManufacturing accounts and working capitalClub accounts and bank reconciliationDepartmental accountsDepreciation and disposal of non-current assetsLedger accounts and books of original entryManufacturing accounts
Sample questions
- S. Kamwendo's Trading and Profit and Loss Account for the year ended 31 December 2009…
- In J. Sithole's departmental accounts for the year ended 31 December 2011, the combined…
- Chiedza Fashion Boutique's Income Statement for the year ended 31 December 2014 showed an…
- In S. Kamwendo's Statement of Financial Position as at 31 December 2009, the non-current…
- In J. Sithole's Statement of Financial Position as at 31 December 2011, non-current…
- In Chiedza Fashion Boutique's Statement of Financial Position as at 31 December 2014,…
- Wisdom Golf Club's Bar Creditors (Accounts Payable) Account for 2009 opened with a…
- Jongwe Limited sold a motor van on 31 December 2009 for 10 000 cash. The van's original…
- In S. Saka's sales ledger, T. Tasara's account was credited with $1 050 for 'Bad debts'…
- Rugare Stores' updated Cash Book showed an overdraft of 2 200 on 31 January 2010.…
- In C. William's Stationery Account for 2011, an entry of 'Profit and Loss $3 100' appears…
- In S. Saka's sales ledger, T. Tasara's account shows a 'Balance b/d' entry of $1 800 on 1…
- S. Samanyika Toy Products had opening raw material stock of 11 400, purchases of raw…
- Mwanza Manufacturing Company had opening raw material stock of 13 000, purchases of raw…
- Thokozani Sibanda's Furniture department had a turnover (sales less returns inwards) of…
- S. Samanyika Toy Products' Manufacturing Account for the year ended 31 December 2009…
- Mwanza Manufacturing Company's Manufacturing Account for the year ended 31 December 2010…
- N. Chuma's net profit for the year was 369 000 before five errors were corrected. After…
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