Candidate surname Other names
Centre Number Candidate Number
Pearson Edexcel International GCSE
Monday 12 May 2025
Afternoon (Time: 2
hours)
Paper
referenc
e
4AC1/01
Accountin
g
🟐 🟐
Level 1/2
PAPER 1: Introduction to Bookkeeping and
Accounting
You do not need any other materials. Total Marks
Instructions
• Use black ink or ball-point pen.
• Fill in the boxes at the top of this page with your
centre number and candidate number.
•
• Answer
name, all
Answer the questions in the spaces
provided – there may be more space
• questions.
than you need.
Calculators may be used.
Information
• The total mark for this paper is 100.
• The marks for each question are shown in
– use this as a guide as to how much time to spend on each question.
brackets
Advice
• Read each question carefully before you start to answer it.
• Try to answer every
• Check your answers if you have time at the end.
question.
,
, SECTION A
Answer ALL questions. Write your answers in the spaces provided.
AREA
DO NOT WRITE IN THIS
For questions 1–10, choose an answer A, B, C or D and put a cross in the box .
If you change your mind about an answer, put a line
through the box and then mark your new answer
with a cross .
1 Which business document shows the sales returns and payments
made during a period?
A Credit note
B Debit note
C Sales invoice
D Statement of account
(Total for Question 1 = 1 mark)
AREA
DO NOT WRITE IN THIS
2 Which account always has a credit
balance?
A Carriage inwards
B Discount allowed
Discount received
C Sales returns
(Total for Question 2 = 1 mark)
3 Which is an internal stakeholder?
A Customer
B Investor
AREA
DO NOT WRITE IN THIS
C Manager
D Supplier
(Total for Question 3 = 1 mark)
Centre Number Candidate Number
Pearson Edexcel International GCSE
Monday 12 May 2025
Afternoon (Time: 2
hours)
Paper
referenc
e
4AC1/01
Accountin
g
🟐 🟐
Level 1/2
PAPER 1: Introduction to Bookkeeping and
Accounting
You do not need any other materials. Total Marks
Instructions
• Use black ink or ball-point pen.
• Fill in the boxes at the top of this page with your
centre number and candidate number.
•
• Answer
name, all
Answer the questions in the spaces
provided – there may be more space
• questions.
than you need.
Calculators may be used.
Information
• The total mark for this paper is 100.
• The marks for each question are shown in
– use this as a guide as to how much time to spend on each question.
brackets
Advice
• Read each question carefully before you start to answer it.
• Try to answer every
• Check your answers if you have time at the end.
question.
,
, SECTION A
Answer ALL questions. Write your answers in the spaces provided.
AREA
DO NOT WRITE IN THIS
For questions 1–10, choose an answer A, B, C or D and put a cross in the box .
If you change your mind about an answer, put a line
through the box and then mark your new answer
with a cross .
1 Which business document shows the sales returns and payments
made during a period?
A Credit note
B Debit note
C Sales invoice
D Statement of account
(Total for Question 1 = 1 mark)
AREA
DO NOT WRITE IN THIS
2 Which account always has a credit
balance?
A Carriage inwards
B Discount allowed
Discount received
C Sales returns
(Total for Question 2 = 1 mark)
3 Which is an internal stakeholder?
A Customer
B Investor
AREA
DO NOT WRITE IN THIS
C Manager
D Supplier
(Total for Question 3 = 1 mark)
