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CXC · CSEC · Principles of Accounts

Free CXC CSEC Principles of Accounts
Practice Paper

8 mixed-difficulty practice questions in the style of real CXC CSEC papers — answers, mark-scheme-style explanations, and the official exam structure all on one page.

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What the real CXC CSEC Principles of Accounts paper looks like

Paper 1 (Section A)
60 multiple-choice questions, 1 mark each. 75 minutes. Tests knowledge across the whole syllabus.
Paper 2
Structured short-answer + 1 extended response question. Section A is compulsory; Section B has a choice. Approximately 2 hours 10 minutes.
School-Based Assessment (SBA)
Coursework component graded by the teacher, externally moderated. Worth ~20-30% of the final grade depending on subject.
Total exam time: ~3.5 hours across Paper 1 and Paper 2 sittings.
Grading: Grades: I (highest) to VI (lowest). A grade of III or above is typically required for further study.

Mini practice paper: 8 questions

Mixed-difficulty questions from across the Principles of Accounts syllabus. Tap "Show answer" after each to check yourself.

Q1 · Difficulty 1/3

A dividend is:

  1. Interest paid to a bank
  2. A share of profit paid to shareholders
  3. A type of loan
  4. A director's salary
Show answer & explanation
✓ Answer: B — A share of profit paid to shareholders
Dividends distribute profit to shareholders.
Q2 · Difficulty 1/3

Control accounts help to:

  1. detect errors in the ledgers
  2. create errors
  3. hide money
  4. decorate
Show answer & explanation
✓ Answer: A — detect errors in the ledgers
Control accounts help locate errors in the related ledger.
Q3 · Difficulty 1/3

Why do clubs not use the term 'net profit'?

  1. They never make money
  2. Their aim is not profit but member service
  3. It is illegal
  4. Net profit only applies to banks
Show answer & explanation
✓ Answer: B — Their aim is not profit but member service
Non-profit aims to serve members, so 'surplus' is used rather than 'profit'.
Q4 · Difficulty 1/3

Debtors are customers who:

  1. owe the business money
  2. are owed money
  3. are suppliers
  4. own the business
Show answer & explanation
✓ Answer: A — owe the business money
Debtors owe money to the business.
Q5 · Difficulty 1/3

Which of the following is classified as a direct cost in a manufacturing account?

  1. Factory rent
  2. Raw materials used in production
  3. Factory supervisor's salary
  4. Depreciation of factory machinery
Show answer & explanation
✓ Answer: B — Raw materials used in production
Award 1 mark for identifying raw materials as a direct cost. A is incorrect — factory rent is a factory overhead/indirect cost. C is incorrect — supervisor's salary is an indirect labour cost. D is incorrect — depreciation is a factory overhead.
Q6 · Difficulty 1/3

An entry made to fix a mistake uses the:

  1. general journal
  2. agenda
  3. menu
  4. invoice book only
Show answer & explanation
✓ Answer: A — general journal
Corrections are recorded via the general journal.
Q7 · Difficulty 1/3

The account that shows how profit is divided among partners is the:

  1. Trading account
  2. Appropriation account
  3. Bank account
  4. Suspense account
Show answer & explanation
✓ Answer: B — Appropriation account
The profit and loss appropriation account distributes profit among partners.
Q8 · Difficulty 1/3

The equivalent of 'net profit' for a non-profit organisation is called:

  1. Gross profit
  2. Surplus of income over expenditure
  3. Capital
  4. Drawings
Show answer & explanation
✓ Answer: B — Surplus of income over expenditure
An excess of income over expenditure is a 'surplus'.
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CXC CSEC Principles of Accounts FAQ

What does the CXC CSEC Principles of Accounts exam look like?
The CXC CSEC Principles of Accounts exam is structured across 3 components. Paper 1 (Section A): 60 multiple-choice questions, 1 mark each. 75 minutes. Tests knowledge across the whole syllabus. Paper 2: Structured short-answer + 1 extended response question. Section A is compulsory; Section B has a choice. Approximately 2 hours 10 minutes. School-Based Assessment (SBA): Coursework component graded by the teacher, externally moderated. Worth ~20-30% of the final grade depending on subject. Total exam time: ~3.5 hours across Paper 1 and Paper 2 sittings.
Can I download a free CXC CSEC Principles of Accounts past paper?
Real CXC past papers are published directly by CXC on their official website. Kramizo doesn't redistribute copyrighted past papers, but we do generate free AI-written practice papers in the exact same style — same command words, same difficulty tier, same mark conventions. Use this practice paper as warm-up, then time yourself on official past papers before exam day.
How is CXC CSEC Principles of Accounts graded?
Grades: I (highest) to VI (lowest). A grade of III or above is typically required for further study. Kramizo's practice questions are tagged with difficulty 1-3 mapping roughly to the lower, middle, and top grade boundaries you'll encounter in the real exam.