0452_s12_ms_13.pdf - UNIVERSITY OF CAMBRIDGE INTERNATIONAL...

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
0452/13 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.

Page 2 Mark Scheme: Teachers’ version Syllabus Paper
IGCSE – May/June 2012 0452 13
© University of Cambridge International Examinations 2012
1 Key
(a) C [1]
(b) D [1]
(c) D [1]
(d) A [1]
(e) B [1]
(f) B [1]
(g) D [1]
(h) C [1]
(i) A [1]
(j) A [1]
[Total: 10]
2 (a) Invoice [1]
(b) To show the financial position of a business on a certain date. [1]
(c)
Asset Liability
Inventory (1)
Rent receivable prepaid (1)
Trade payables (1)
[3]
(d) To calculate how much it has cost the business to manufacture the goods (1) produced in the
financial year (1) . [2]

Page 3 Mark Scheme: Teachers’ version Syllabus Paper
IGCSE – May/June 2012 0452 13
© University of Cambridge International Examinations 2012
(e) (i) Money measurement (1)
(ii) Relevance (1) [2]
(f) (300 × $10.30) (1) = $3090 – 4% = $3090 – $123.60 = $2966.40 (1) [2]
(g)