0452_s12_ms_21.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 0452/21 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 21 © University of Cambridge International Examinations 2012 1 (a) The cash book is a book of prime (original) entry because it is written up from business documents. (1) The cash book is part of the double entry system as it acts as ledger accounts for cash and bank. (1) [2] (b) Stewart Hanson Cash Book Discount allowed $ Cash $ 100 1970 Bank $ 1942 2020 Discount received $ 12 Cash $ 2020 50 Bank $ 398 1795 250 115 1404 2070 3962 12 2070 3962 Date 2012 Jan 1 28 30 2012 Feb 1 Details Balances b/d Sales (1) Cash c (1) Balances b/d 50 (1)OF 1404 (1)OF Date 2012 Jan 3 8 13 20 30 31 Details Paul Yim (1) Office equipment (1) Drawings (1) Sue West (dis. cheque) (1) Bank c (1) Balances c/d + (1) dates [10]
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Page 3 Mark Scheme: Teachers’ version Syllabus Paper IGCSE – May/June 2012 0452 21 © University of Cambridge International Examinations 2012 (c) (i) Between 8 and 29 January the payments from the bank exceeded the money in the bank account. [2] (ii) Purchase of equipment could possibly have been delayed until later in the month. [2] (d) The personal motor expenses have been treated as drawings and not as a business expense. [2] (e)
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