® 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.
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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