9706_w14_ms_23 - w w ap eP m e tr.X w CAMBRIDGE INTERNATIONAL EXAMINATIONS om.c s er Cambridge International Advanced Subsidiary and Advanced Level MARK

9706_w14_ms_23 - w w ap eP m e tr.X w CAMBRIDGE...

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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 2014 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 2014 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 2014 9706 23 © Cambridge International Examinations 2014 1 (a) Dr Cash Account Cr $ $ Bal b/d (1) 3 270 Van rental 2 400 } Drivers wages 4 748 } Receipts customers (1OF) 35 680 Rent for garage 1 600 } (1) for all 3 Van disposal (1) 1 300 Cash stolen 430 (1) Sundry expenses 2 972 Drawings 11 450 Fuel expenses 14 301 (1) Bal c/d 2 349 40 250 40 250 Bal b/d (1OF) 2 349 [7] (b) Calculations for revenue figure for the year ended 30 June 2014 $
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  • Fall '16
  • Generally Accepted Accounting Principles, MARK SCHEME, cambridge international examinations, Cambridge International, International AS/A Level

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