Macmillan Education

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ISBN 978-0-230-48249-4 AER

© Caribbean Examinations Council (CXC®) 2018
www.cxc.org
www.cxc-store.com

The author has asserted their right to be identified as the author of this work in accordance with the
Copyright, Design and Patents Act 1988.

First published 2014

This revised edition published March 2018

All rights reserved; no part of this publication may be reproduced, stored in a retrieval system,
transmitted in any form, or by any means, electronic, mechanical, photocopying, recording, or
otherwise, without the prior written permission of the publishers.

Designed by Macmillan Publishers Limited

Cover design by Macmillan Publishers Limited and Red Giraffe
Cover photograph © Caribbean Examinations Council (CXC®)
Cover photograph by Mrs Alberta Henry
With thanks to the students of the Sir Arthur Lewis Community College, St Lucia:
Urnell Forde and Poornachandra Ramachandra
CSEC® Principles of Accounts Past Papers

LIST OF CONTENTS

Paper 02 (24 May 2005) 4

Paper 03/2 (24 May 2005) 15
Paper 02 (23 May 2006) 18
Paper 03/2 (23 May 2006) 30
Paper 02 (22 May 2007) 33
Paper 03/2 (22 May 2007) 42
Paper 02 (08 January 2008) 45
Paper 03/2 (08 January 2008) 56
Paper 02 (19 May 2008) 59
Paper 03/2 (19 May 2008) 68
Paper 02 (08 January 2009) 72
Paper 03/2 (08 January 2009) 81
Paper 02 (18 May 2009) 84
Paper 03/2 (18 May 2009) 93
Paper 02 (07 January 2010) 98
Paper 03/2 (07 January 2010) 107
Paper 02 (17 May 2010) 111
Paper 03/2 (17 May 2010) 123
Paper 02 (06 January 2011) 129
Paper 03/2 (06 January 2011) 139
Paper 02 (16 May 2011) 142
Paper 03/2 (16 May 2011) 153
Paper 02 (06 January 2012) 158
Paper 03/2 (06 January 2012) 167
Paper 02 (16 May 2012) 173
Paper 03/2 (16 May 2012) 182
Paper 02 (08 January 2013) 186
Paper 03/2 (January 2013) 198
Paper 02 (24 May 2013) 205
Paper 03/2 (May / June 2013) 217
Paper 02 (07 January 2014) 224
Paper 03/2 (January 2014) 237
Paper 02 (22 May 2014) 246
Paper 03/2 (May/June 2014) 255
Paper 02 (May/June 2015) 264
Paper 03/2 (May/June 2015) 300
Paper 02 (January 2016) 314
Paper 03/2 (January 2016) 346
Paper 02 (May/June 2016) 358
Paper 03/2 (May/June 2016) 386
Paper 02 (January 2017) 394
Paper 03/2 (January 2017) 426
Paper 02 (May/June 2017) 438
Paper 03/2 (May/June 2017) 462
Paper 02 (January 2018) 474
Paper 03/2 (January 2018) 498
 TEST CODE 01239020
FORM TP 2005122 MAY/JUNE 2005
CARIBBEAN EXAMINATIONS COUNCIL
SECONDARY EDUCATION CERTIFICATE
EXAMINATION
PRINCIPLES OF ACCOUNTS
Paper 02 - General Proficiency
3 hours

( 24 MAY 2005 (a.m.) )

1. Answer ALL the questions in Section I and TWO questions from Section II.

2. Begin EACH answer on a separate page.

3. Keep ALL parts of EACH answer together.

4. Silent electronic calculators may be used, but ALL necessa ry working should be clearly
shown.

5. Each question is worth 20 marks.

DO NOT TURN THIS PAGE UNTIL YOU ARE TOLD TO DO SO

Copyright © 2004 Caribbean Examinations Council.

All rights reserved.
01 239020/F 2005