9706_w15_ms_23 - CAMBRIDGE INTERNATIONAL EXAMINATIONS Cambridge International Advanced Subsidiary and Advanced Level MARK SCHEME for the

9706_w15_ms_23 - CAMBRIDGE INTERNATIONAL EXAMINATIONS...

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® IGCSE is the registered trademark of Cambridge International Examinations. CAMBRIDGE INTERNATIONAL EXAMINATIONS Cambridge International Advanced Subsidiary and Advanced Level MARK SCHEME for the October/November 2015 series 9706 ACCOUNTING 9706/23 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 should be read in conjunction with the question paper and the Principal Examiner Report for Teachers. Cambridge will not enter into discussions about these mark schemes. Cambridge is publishing the mark schemes for the October/November 2015 series for most Cambridge IGCSE ® , Cambridge International A and AS Level components and some Cambridge O Level components.
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Page 2 Mark Scheme Syllabus Paper Cambridge International AS/A Level – October/November 2015 9706 23 © Cambridge International Examinations 2015 1 (a) Anton Income Statement for the year ended 30 September 2015 $ $ Revenue (10 500 (1) + 153 300 + 9670 (1) + 20 476 (1) ) 172 946 Less cost of sales Inventory at 1 October 2014 24 640 ) Purchases Less goods for own use (119 690 (1) – 1842 (1) ) 117 848 ) 142 488 ) Less Inventory 30 September 2015 (27 200) (1) 115 288 Gross Profit 57 658 (1of) Less expenses Rent (8500 + 2400 – 1500) 9 400 ) (1) both adj Wages 17 800 )
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