9706_s09_ms_2 - w w e tr.X w ap eP m Location Entry Codes...

Location Entry Codes
As part of CIE’s continual commitment to maintaining best practice in assessment, CIE has begun to use
different variants of some question papers for our most popular assessments with extremely large and
widespread candidature, The question papers are closely related and the relationships between them have
been thoroughly established using our assessment expertise. All versions of the paper give assessment of
equal standard.
The content assessed by the examination papers and the type of questions are unchanged.
This change means that for this component there are now two variant Question Papers, Mark Schemes and
Principal Examiner’s Reports where previously there was only one. For any individual country, it is intended
that only one variant is used. This document contains both variants which will give all Centres access to
even more past examination material than is usually the case.
The diagram shows the relationship between the Question Papers, Mark Schemes and Principal Examiner’s
Reports.
Question Paper Mark Scheme Principal Examiner’s Report
Introduction Introduction Introduction
First variant Question Paper First variant Mark Scheme First variant Principal
Examiner’s Report
Second variant Question Paper Second variant Mark Scheme
Second variant Principal
Examiner’s Report
Who can I contact for further information on these changes?
Please direct any questions about this to CIE’s Customer Services team at: [email protected]

UNIVERSITY OF CAMBRIDGE INTERNATIONAL EXAMINATIONS
GCE Advanced Subsidiary Level and GCE Advanced Level
MARK SCHEME for the May/June 2009 question paper
for the guidance of teachers
9706 ACCOUNTING
9706/21 Paper 2 (Structured Questions – Core),
maximum raw mark 90
This mark scheme is published as an aid to teachers and candidates, to indicate the requirements of
the examination. It shows the basis on which Examiners were instructed to award marks. It does not
indicate the details of the discussions that took place at an Examiners’ meeting before marking began,
which would have considered the acceptability of alternative answers.
Mark schemes must be read in conjunction with the question papers and the report on the
examination.
• CIE will not enter into discussions or correspondence in connection with these mark schemes.
CIE is publishing the mark schemes for the May/June 2009 question papers for most IGCSE, GCE
Advanced Level and Advanced Subsidiary Level syllabuses and some Ordinary Level syllabuses.

Page 2 Mark Scheme: Teachers’ version Syllabus Paper
GCE A/AS LEVEL – May/June 2009 9706 21
© UCLES 2009
1 (a) Trading and Profit and Loss account for the year ended 31 March 2009
$ $
Sales
less cost of sales 835 560 3
Opening stock 82 150
add Purchases 631 090 4
713 240
less Closing stock 76 500 636 740
Gross profit 198 820 1 of
Discount received 19 000 1
217 820