UNIVERSITY OF CAMBRIDGE INTERNATIONAL EXAMINATIONS GCE Advanced Level MARK SCHEME for the May/June 2011 question paper for the guidance of teachers 9706 ACCOUNTING9706/41 Paper 4 (Problem Solving (Supplement)), maximum raw mark 120 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. •Cambridge will not enter into discussions or correspondence in connection with these mark schemes. Cambridge is publishing the mark schemes for the May/June 2011 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 LEVEL – May/June 2011 9706 41 © University of Cambridge International Examinations 2011 1 (a)$ $ $Retained earnings b/f –29 520 1 + –Bank 8 000 1 Insurance claim 9 000 1 Inventory 1 000 1 Debts written off 1 200 1 Fixtures and fittings 2 000 1 Depreciation (400 + 320) 7202720 21 200Retained earnings c/f –50 000 1of [9] (b)$Previous ord share capital
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- Accounting, Balance Sheet, Generally Accepted Accounting Principles, General Certificate of Secondary Education, MARK SCHEME, cambridge international examinations, University of Cambridge International Examinations
