a-level subjects
UNIVERSITY OF CAMBRIDGE INTERNATIONAL EXAMINATIONS
General Certificate of Education
Advanced Subsidiary Level and Advanced Level
*9065049186*
9706/02
ACCOUNTING
May/June 2008
Paper 2 Structured Questions
1 hour 30 minutes
Candidates answer on the Question Paper.
No Additional Materials are required.
READ THESE INSTRUCTIONS FIRST
Write your Centre number, candidate number and name on all the work you hand in.
Write in dark blue or black pen.
You may use a soft pencil for rough working.
Do not use staples, paper clips, highlighters, glue or correction fluid.
DO NOT WRITE IN ANY BARCODES.
Answer all questions.
You may use a calculator.
At the end of the examination, fasten all your work securely together.
The number of marks is given in brackets [ ] at the end of each question or part question.
For Examiner's Use
1
2
3
Total
This document consists of 14 printed pages and 2 blank pages.
IB08 06_9706_02/3RP
© UCLES 2008
[Turn over
www.xtremepapers.net
2
1
Amah Retto's ledger accounts for the year ended 30 April 2008 showed the following balances: Premises at cost
Machinery at cost
Provision for depreciation on machinery at 1 May 2007
Provision for doubtful debts at 1 May 2007
Sales
Purchases
Sales returns
Purchases returns
Carriage inwards
Carriage outwards
Rent received
Discount allowed
Discount received
Electricity
General expenses
Stock at 1 May 2007
Debtors
Creditors
Bank (Credit)
Cash
Drawings
Long-term loan at 11 % per annum
Capital
$
250 000
52 000
15 600
500
243 000
184 000
2 040
1 980
350
800
2 420
1 800
1 300
2 100
9 340
13 500
9 000
11 460
8 260
990
18 600
60 000
?
Additional information at 30 April 2008
1
Stock was valued at $15 100.
2
No interest had been paid or provided for on the loan, which had been taken out on
1 November 2007.
3
Amah Retto's tenant had paid only eleven months' rent; one month's rent was due and unpaid. 4
General Certificate of Education
Advanced Subsidiary Level and Advanced Level
*9065049186*
9706/02
ACCOUNTING
May/June 2008
Paper 2 Structured Questions
1 hour 30 minutes
Candidates answer on the Question Paper.
No Additional Materials are required.
READ THESE INSTRUCTIONS FIRST
Write your Centre number, candidate number and name on all the work you hand in.
Write in dark blue or black pen.
You may use a soft pencil for rough working.
Do not use staples, paper clips, highlighters, glue or correction fluid.
DO NOT WRITE IN ANY BARCODES.
Answer all questions.
You may use a calculator.
At the end of the examination, fasten all your work securely together.
The number of marks is given in brackets [ ] at the end of each question or part question.
For Examiner's Use
1
2
3
Total
This document consists of 14 printed pages and 2 blank pages.
IB08 06_9706_02/3RP
© UCLES 2008
[Turn over
www.xtremepapers.net
2
1
Amah Retto's ledger accounts for the year ended 30 April 2008 showed the following balances: Premises at cost
Machinery at cost
Provision for depreciation on machinery at 1 May 2007
Provision for doubtful debts at 1 May 2007
Sales
Purchases
Sales returns
Purchases returns
Carriage inwards
Carriage outwards
Rent received
Discount allowed
Discount received
Electricity
General expenses
Stock at 1 May 2007
Debtors
Creditors
Bank (Credit)
Cash
Drawings
Long-term loan at 11 % per annum
Capital
$
250 000
52 000
15 600
500
243 000
184 000
2 040
1 980
350
800
2 420
1 800
1 300
2 100
9 340
13 500
9 000
11 460
8 260
990
18 600
60 000
?
Additional information at 30 April 2008
1
Stock was valued at $15 100.
2
No interest had been paid or provided for on the loan, which had been taken out on
1 November 2007.
3
Amah Retto's tenant had paid only eleven months' rent; one month's rent was due and unpaid. 4