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0452_s12_er.pdf - Cambridge International General...

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Cambridge International General Certificate of Secondary Education 0452 Accounting June 2012 Principal Examiner Report for Teachers © 2012 ACCOUNTING Paper 0452/11 Paper 11 Key Messages This question paper contained a mixture of multiple-choice, short-answer and structured questions. There were accessible marks for candidates with knowledge and application skills. Additional marks were available for those well-prepared candidates who were able to demonstrate higher skills. Accounting is a subject which requires accuracy and precision. Marks are available for giving correct numerical answers but it is important that candidates are able to analyse information and provide appropriate advice in give scenarios. Candidates are reminded that it is important to answer the question being asked. No marks were available for additional responses. The application of accounting principles to maintaining books of account (such as the cash book or ledger accounts) is an important part of the subject at this level and candidates need to be able to present these accounting records in an appropriate manner. In order to gain high marks, candidates require a sound knowledge of definitions and accounting theory. For example, marks were available to those who were aware that the return on capital employed should be expressed as a percentage. General Comments All the questions on this structured examination paper were compulsory and covered various topics on the syllabus. It was expected that candidates would be able to attempt all the questions. It is important to remember that a question can be set on any section of the syllabus and a thorough knowledge of all the sections of the syllabus is necessary in order to achieve a pass grade. Candidates are advised to work through questions on previous past examination papers and appropriate exercises in textbooks. It was very noticeable that a large number of candidates lost marks because they provided an incorrect figure without supporting calculations. If calculations are provided some of the available marks may be awarded even if the final figure is incorrect. Candidates should make sure that they read through each question very carefully before attempting an answer. Marks may be lost if instructions are not followed. For example marks were lost when candidates failed to follow an instruction to round up the payment period for trade payables to the next whole day. The spaces provided on the question paper for candidates’ answers should be adequate. Sometimes it may be necessary for a candidate to cross out part or all of the answer and provided another answer elsewhere on the question paper. It is important that candidates indicate to Examiners that this has been done. For example, a note “Please refer to Page...” or “Continued on Page...” would ensure that this additional work is not overlooked when the paper is being marker.
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