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0452_s12_ms_22.pdf - UNIVERSITY OF CAMBRIDGE INTERNATIONAL...

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UNIVERSITY OF CAMBRIDGE INTERNATIONAL EXAMINATIONS International General Certificate of Secondary Education MARK SCHEME for the May/June 2012 question paper for the guidance of teachers 0452 ACCOUNTING 0452/22 Paper 2, 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 2012 question papers for most IGCSE, GCE Advanced Level and Advanced Subsidiary Level syllabuses and some Ordinary Level syllabuses.
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Page 2 Mark Scheme: Teachers’ version Syllabus Paper IGCSE – May/June 2012 0452 22 © University of Cambridge International Examinations 2012 1 (a) Dalia Said Purchases journal Date 2012 March 2 8 31 Details Essam Wholesalers Ramy El Din Less 20% Trade discount Transfer to Purchases a/c $ 680 136 $ 1950 544 ____ 2494 (1) (1) (1) [3] Purchases returns journal Date 2012 March 14 31 Details Ramy El Din Less 20% Trade discount Transfer to Purchases returns a/c $ 120 24 $ 96 __ 96 (1) (1) [2] (b) Dalia Said Essam Wholesalers account 2012 $ 2012 $ Mar 21 Bank 1911 (1) Mar 2 Purchases 1950 (1) Discount 39 (1) ____ (1) 1950 (1) 1950 (1) [3] Ramy El Din account 2012 $ 2012 $ Mar 14 Returns 96 (1) Mar 8 Purchases 544 (1) 28 Bank 300 (1) 31 Balance c/d 148 (1) ___ (1) 544 (1) 544 (1) 2012 Apl 1 Balance b/d 148 (1)O/F [4]
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Page 3 Mark Scheme: Teachers’ version Syllabus Paper IGCSE – May/June 2012 0452 22 © University of Cambridge International Examinations 2012 (c) Purchases ledger/Creditors ledger [1] (d) 1 365 400 33 2600 × (1) = 28.41 = 29 days (1) [2] (e)
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