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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 0452/12 Paper 1, 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 12 © University of Cambridge International Examinations 2012 1 Key (a) A [1] (b) C [1] (c) B [1] (d) B [1] (e) A [1] (f) D [1] (g) D [1] (h) C [1] (i) C [1] (j) B [1] [Total: 10] 2 (a) Purchases (ledger)/Trade Payables / Creditors [1] (b) Cost and net realisable value [1] (c) Income Expense Bad debt recovered (1) Carriage inwards (1) Discount received (1) [3] (d) (i) When a transaction is entered using the correct amount and on the correct side (1) , but in the wrong class of account. (1)
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