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JUNIOR CERTIFICATE 2009

MARKING SCHEME

BUSINESS STUDIES

PAPER 2

HIGHER LEVEL

Page 1 of 17

Junior Certificate Examination 2009 Business Studies
Higher Level – Paper 2
Marking Scheme and Support Notes for use with the Marking Scheme In considering this marking scheme the following points should be noted: The support notes presented are not exclusive or definitive and alternative answers may be acceptable if deemed valid; They are support notes and not model or suggested answers; The bookkeeping layout as presented in the support notes may be accepted as best practice. However, in some bookkeeping questions there can be a number of alternative approaches and formats that can be validly used by candidates; Further relevant points of information presented by candidates are marked and rewarded on their merits; The detail required in any answer is determined by the context and the manner in which the question is asked and by the number of marks assigned to the answer on the examination paper. Requirements and mark allocations may therefore vary from year to year.

Page 2 of 17

JUNIOR CERTIFICATE EXMINATION 2009 BUSINESS STUDIES – HIGHER PAPER PAPER 2 (160 marks) All questions carry equal marks (40 marks) DRAFT MARKING SCHEME Q1 (A) Books of First Entry, Ledger and Trial Balance Sales Book 4

Purchase Book



6½ marks

(B)

Analysed Cash Book

9 marks

(A~C)

Ledger Trial Balance

17 marks 4 marks

(A~D)

Presentation Dates Folios 2 marks 3 ½ marks (40 marks)

1½ marks

Q2

Purchasing, Business Documents and Bookkeeping 10 marks

(A) (i&ii)

(B)

Order Form Completion

11 marks

(C)

Credit Note Completion Sales Returns Book

12 marks 7 marks 19 marks (40 marks)

Q3 (A) (B) (C)

Marketing Correct selling price Two explanations with examples Information & presentation of Advertisement 16 marks 12 marks 4 marks 8 marks

(B)

Three methods of promotion (other than advertising)

(40 marks)
Page 3 of 17

Q4 (A)

Final Accounts and Balance Sheet Trading, Profit and Loss Appropriation Account 18 marks

Balance Sheet

17 marks

35 marks

(B)

Two appropriate methods stated

5 marks (40 marks)

Q5 (A)

Report Writing, Business Terms and Assessing a Business Three terms explained Report layout 9 marks 11 marks 20 marks

(B)

(i) (ii)

Four correct calculations Four comparisons

16 marks 4 marks 20 marks

(40 marks)

Q6 (A)

Forms of Ownership and Company Formation (i) (ii) Explanation of co-operative 3 marks 5 marks

Example of co-operative in financial sector 2 marks

(B)

Four comparisons

12 marks

(C)

(i) (ii) (iii)

Two documents Seven entries in Memorandum Ledger

4 marks 13 marks 6 marks 23 marks (40 marks)

Page 4 of 17

JUNIOR CERTIFICATE 2009 - BUSINESS STUDIES PAPER 2

SUPPORT NOTES
Q 1 Books of First Entry, Ledger and Trial Balance Question (A) SALES BOOK of CLARKE Ltd (page 1) Details Invoice F Net VAT € € TREE Ltd 4 DL 24,000 5,160 BARK Ltd 5 DL 19,000 4,085 43,000 9,245 GL (A) Date 3/3/2009 (B) Date 4/3/2009 8/3/2009 1/4/2009 (B) ANALYSED CASH BOOK Details Ch. F No. 2/3/2009 Insurance 56 GL 5/3/2009 Purchases 57 GL 9/3/2009 WOOD Ltd 58 CL Date 31/3/2009 Balance C/D of CLARKE Ltd (Credit Side ) (page 1) Bank Purchases VAT Insurance Creditors € € € € € 7,500 7,500 40,095 33,000 7,095 12,000 12,000 59,595 33,000 7,095 7,500 12,000 35,380 94,975 ANALYSED CASH BOOK of CLARKE Ltd (Debit Side) (page 1) Details Rec. No. F Bank Sales VAT € € € Sales GL 78,975 65,000 13,975 BARK Ltd 34 DL 16,000 94,975 65,000 13,975 Balance B/D 35,380 Debtors € 16,000 16,000 PURCHASES BOOK of CLARKE Ltd (page 1) Details Invoice No. F Net VAT € € WOOD Ltd 74 CL 15,000 3,225 GL GL Total € 18,225 GL

Date 1/3/2009 2/3/2009

Total € 29,160 23,085 52,245

ALTERNATIVE BANK ACCOUNT of CLARKE Ltd if Separate Cash Books are used Date Details Total Date € Bank A/C (P1) ACB 94,970 31/3/2009 31/3/2009 94,975 35,380 Page...
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