0452_m16_ms_22 - CAMBRIDGE INTERNATIONAL EXAMINATIONS Cambridge International General Certificate of Secondary Education MARK SCHEME for the March 2016

0452_m16_ms_22 - CAMBRIDGE INTERNATIONAL EXAMINATIONS...

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® IGCSE is the registered trademark of Cambridge International Examinations. CAMBRIDGE INTERNATIONAL EXAMINATIONS Cambridge International General Certificate of Secondary Education MARK SCHEME for the March 2016 series 0452 ACCOUNTING0452/22 Paper 22, 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 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 March 2016 series for most Cambridge IGCSE®and Cambridge International A and AS Level components.
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Page 2 Mark Scheme Syllabus Paper Cambridge IGCSE – March 20160452 22 © Cambridge International Examinations 2016 1 (a) Abhinav – Petty Cash Book Total received Date Details Total paid Postage and stationeryTravelCleaningLedger accounts $ 2016 $ $ $ $ $ 24.00Feb 1Balance b/d96.00Bank4 Stamps 14.0014.00}(1)7 Copy paper and cartridges 33 0033.00}4.00 (1)10 Refund from stationery 13 Train fare 9.50 9.50 (1)15 Office Supply Ltd 29.00 29.00 (1)21 Taxi fare 9.90 9.90 (1)26 Window cleaner 17.00 17.00 (1)112.40 47.00 19.40 17.00 29.00 29 Balance c/d 11.60 124.00 124.00 11.60 (1)Mar 1 Balance b/d (1) Dates(1) OF Totalling analysis columns(1) OFTotalling total columns [10]
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Page 3 Mark Scheme Syllabus Paper Cambridge IGCSE – March 20160452 22 © Cambridge International Examinations 2016 (b) (i) $108.40 (1)OF [1](ii)debit creditPetty cash (1)Cash/bank/cash book (1)[2] (c) Abhinav Postage and stationery account $ $ 2016 2016 Feb 29 Petty cash 47(1)Feb 29 Petty cash 4 (1)[2] (d) (i) Consistency (1) [1](ii) Money measurement (1) [1] (iii) Realisation (1)[1] (iv) Going concern (1) [1] [Total: 19] 2 (a) Aireville Limited Cash Book (bank columns only)$$20162016Jan 1Error correction1 000(1) Jan 1Balance b/d3 420Balance c/d2 940Bank charges190(1) PB Limited (Dis. Chq.)330(1) 3 9403 9402016Jan 1Balance b/d2 940(1of) [4]
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Page 4 Mark Scheme Syllabus Paper Cambridge IGCSE – March 20160452 22
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