Candidate surname Other names
Centre Number Candidate Number
Pearson Edexcel International GCSE
Tuesday 3 June 2025
Afternoon (Time: 1 hour 15
minutes)
Paper
referenc
e
4AC1/02
Accounting
🟐 🟐
Level 1/2
PAPER 2: Financial Statements
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 50.
• 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.
Turn over
, Answer ALL questions. Write your answers in the spaces provided.
AREA
DO NOT WRITE IN THIS
1 Josh, a manufacturer, provided the following information for the year
ended 31 March 2025.
Inventory 1 April 2024 31 March 2025
$ $
Raw materials 12 630 16 350
Work-in-progress 11 850 13 270
Finished goods 20 500 31 110
$
Non-current assets
– cost 145 800
AREA
DO NOT WRITE IN THIS
– provision for depreciation 53 200
Administrative expenses 19 600
Carriage outwards 3 180
Electricity 12 600
Insurance 12 000
Purchases
– finished goods 14 000
– raw materials 164 830
Rent 53 500
Revenue 502 500
Royalties 6 000
AREA
DO NOT WRITE IN THIS
Wages
– administrative expenses 29 600
– factory supervisor 22 500
– production 94 100
Centre Number Candidate Number
Pearson Edexcel International GCSE
Tuesday 3 June 2025
Afternoon (Time: 1 hour 15
minutes)
Paper
referenc
e
4AC1/02
Accounting
🟐 🟐
Level 1/2
PAPER 2: Financial Statements
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 50.
• 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.
Turn over
, Answer ALL questions. Write your answers in the spaces provided.
AREA
DO NOT WRITE IN THIS
1 Josh, a manufacturer, provided the following information for the year
ended 31 March 2025.
Inventory 1 April 2024 31 March 2025
$ $
Raw materials 12 630 16 350
Work-in-progress 11 850 13 270
Finished goods 20 500 31 110
$
Non-current assets
– cost 145 800
AREA
DO NOT WRITE IN THIS
– provision for depreciation 53 200
Administrative expenses 19 600
Carriage outwards 3 180
Electricity 12 600
Insurance 12 000
Purchases
– finished goods 14 000
– raw materials 164 830
Rent 53 500
Revenue 502 500
Royalties 6 000
AREA
DO NOT WRITE IN THIS
Wages
– administrative expenses 29 600
– factory supervisor 22 500
– production 94 100
