GCE Advanced Subsidiary Level and GCE Advanced Level: Marking Scheme

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UNIVERSITY OF CAMBRIDGE INTERNATIONAL EXAMINATIONS
GCE Advanced Subsidiary Level and GCE Advanced Level

e ap .c rs om

MARK SCHEME for the October/November 2009 question paper for the guidance of teachers

9706 ACCOUNTING
9706/42 Paper 42 (Problem Solving – Supplement), 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.



CIE will not enter into discussions or correspondence in connection with these mark schemes.

CIE is publishing the mark schemes for the October/November 2009 question papers for most IGCSE, GCE Advanced Level and Advanced Subsidiary Level syllabuses and some Ordinary Level syllabuses.

Page 2 1 (a)

Mark Scheme: Teachers’ version GCE A/AS LEVEL – October/November 2009 Capital accounts A B 48 000 10 000 7 200 65 200 Balances Profit on real’n W1

Syllabus 9706

Paper 42

A 70 000 (1) 22 800(3of)

B 50 000 15 200

Shares W2 Debentures Cash W3

72 000 (4) 10 000 (1) 10 800 (3of) 92 800

92 800

65 200 [12]

W1 150 (1) – 112 (1) = 22 800 and 15 200 (1) W2 150 (1) – 30 (1) = 72 000 (1) and 48 000 (1) W3 10 000 + 8000 = 10 800 (1) and 7200 (1) to balance capital accounts. (1 for both) (b) Drakar Ltd Balance sheet at 1 April 2009 $ Fixed assets Goodwill W1 Current assets Stock Trade debtors Bank balance W2

$ 830 000 (1) 87 000 (3) 917 000

56 000 (1) 85 000 (1) 189 000 (5) 330 000 Creditors: amounts falling due in less than one year Trade creditors (43 000) (1) Net current assets Creditors: amounts falling due in more than one year 8% debentures (2026) Net assets Share capital and reserves

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