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LCCI past paper
LCCI International Qualifications

Book-keeping & Accounts
Level 2

Model Answers
Series 3 2009 (2007)

For further information contact us:

Tel. +44 (0) 8707 202909
Email. enquiries@ediplc.com www.lcci.org.uk Book-keeping & Accounts Level 2
Series 3 2009

How to use this booklet
Model Answers have been developed by EDI to offer additional information and guidance to Centres, teachers and candidates as they prepare for LCCI International Qualifications. The contents of this booklet are divided into 3 elements:
(1)

Questions

– reproduced from the printed examination paper

(2)

Model Answers

– summary of the main points that the Chief Examiner expected to see in the answers to each question in the examination paper, plus a fully worked example or sample answer (where applicable)

(3)

Helpful Hints

– where appropriate, additional guidance relating to individual questions or to examination technique

Teachers and candidates should find this booklet an invaluable teaching tool and an aid to success.
EDI provides Model Answers to help candidates gain a general understanding of the standard required. The general standard of model answers is one that would achieve a Distinction grade. EDI accepts that candidates may offer other answers that could be equally valid.

© Education Development International plc 2009
All rights reserved; no part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording or otherwise without prior written permission of the Publisher. The book may not be lent, resold, hired out or otherwise disposed of by way of trade in any form of binding or cover, other than that in which it is published, without the prior consent of the Publisher

Page 1 of 13

QUESTION 1
The following Sales Ledger Control Account was prepared by an inexperienced accounts assistant for the month of March 2009:

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