9706_w16_ms_31 - Cambridge International Examinations Cambridge International Advanced Level ACCOUNTING 9706\/31 Paper 3 Structured Questions

9706_w16_ms_31 - Cambridge International Examinations...

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Cambridge International Examinations Cambridge International Advanced Level ACCOUNTING 9706/31 Paper 3 Structured Questions October/November 2016 MARK SCHEME Maximum Mark: 150 Published 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 2016 series for most Cambridge IGCSE ® , Cambridge International A and AS Level components and some Cambridge O Level components. ® IGCSE is the registered trademark of Cambridge International Examinations. This document consists of 8 printed pages. © UCLES 2016 [Turn over
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