Question 9May/Jun 20260452/111 mark
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About Financial statements – Part A
Financial statements for sole traders: the income statement, gross and profit for the year, and the statement of financial position.
191 past paper questions on this topic since 2019, across 23 exam sessions.
How often it comes up
| Year | Paper 1 | Paper 2 | Total | Chart |
|---|---|---|---|---|
| 2026 | 13 | 5 | 18 | |
| 2025 | 21 | 6 | 27 | |
| 2024 | 21 | 10 | 31 | |
| 2023 | 23 | 5 | 28 | |
| 2022 | 20 | 10 | 30 | |
| 2021 | 15 | 7 | 22 | |
| 2020 | 15 | 9 | 24 | |
| 2019 | 0 | 11 | 11 |
Every 2025–2026 question on Financial statements – Part A
The whole topic on one page, with answers and mark schemes. Printing this page prints just this list.
Paper 1 · Multiple choice (34)
Question 19May/Jun 20260452/111 mark
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Question 30May/Jun 20260452/111 mark
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Question 9May/Jun 20260452/121 mark
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Question 19May/Jun 20260452/121 mark
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Question 20May/Jun 20260452/121 mark
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Question 21May/Jun 20260452/121 mark
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Question 22May/Jun 20260452/121 mark
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Question 33May/Jun 20260452/121 mark
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Question 10Feb/Mar 20260452/121 mark
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Question 20Feb/Mar 20260452/121 mark
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Question 22Feb/Mar 20260452/121 mark
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Question 29Feb/Mar 20260452/121 mark
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Question 17Oct/Nov 20250452/121 mark
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Question 20Oct/Nov 20250452/121 mark
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Question 21Oct/Nov 20250452/121 mark
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Question 31Oct/Nov 20250452/121 mark
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Question 10Oct/Nov 20250452/131 mark
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Question 29Oct/Nov 20250452/131 mark
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Question 5May/Jun 20250452/111 mark
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Question 7May/Jun 20250452/111 mark
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Question 9May/Jun 20250452/111 mark
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Question 14May/Jun 20250452/111 mark
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Question 16May/Jun 20250452/111 mark
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Question 29May/Jun 20250452/111 mark
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Question 30May/Jun 20250452/111 mark
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Question 32May/Jun 20250452/111 mark
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Question 6May/Jun 20250452/121 mark
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Question 20May/Jun 20250452/121 mark
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Question 10Feb/Mar 20250452/121 mark
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Question 11Feb/Mar 20250452/121 mark
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Question 19Feb/Mar 20250452/121 mark
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Question 31Feb/Mar 20250452/121 mark
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Question 33Feb/Mar 20250452/121 mark
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Paper 2 · Structured questions (11)
Question 1May/Jun 20260452/22
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Question 2May/Jun 20260452/22
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Question 5May/Jun 20260452/22
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Question 3Feb/Mar 20260452/22
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Question 4Feb/Mar 20260452/22
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Question 5Oct/Nov 20250452/22
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Question 3Oct/Nov 20250452/23
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Question 4Oct/Nov 20250452/23
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Question 4May/Jun 20250452/22
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Question 5May/Jun 20250452/22
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Question 2Feb/Mar 20250452/22
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146 more questions from 2019–2024
🔒 Unlock every Financial statements – Part A question from 2019–2024
All 146 come with their mark schemes, answers and case studies, and appear in the practice tool above once you’re signed in. It’s free.
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Questions and mark schemes are from past Cambridge papers and are reproduced for revision. Topical Vault is an independent revision resource, not affiliated with or endorsed by Cambridge Assessment International Education.
IGCSE Accounting questions by topic
Each topic opens this practice tool with only that topic’s questions, plus how often it comes up and every question on it in one list.
- Ch 1Introduction to accounting
- Ch 2Double entry book-keeping – Part A
- Ch 3The trial balance
- Ch 4Double entry book-keeping – Part B
- Ch 5Petty cash books
- Ch 6Business documents
- Ch 7Books of prime entry
- Ch 8Financial statements – Part A
- Ch 9Financial statements – Part B
- Ch 10Accounting rules
- Ch 11Other payables and other receivables
- Ch 12Depreciation and disposal of non-current assets
- Ch 13Irrecoverable debts and provisions for doubtful debts
- Ch 14Bank reconciliation statements
- Ch 15Journal entries and correction of errors
- Ch 16Control accounts
- Ch 17Incomplete records
- Ch 18Accounts of clubs and societies
- Ch 19Partnerships
- Ch 20Manufacturing accounts
- Ch 21Limited companies
- Ch 22Analysis and interpretation