CAMBRIDGE TAT ERNATIOWAL ERAMIWATIONS CAMBRIDGE INTERNATIONAL EXAMINATIONS. General Certificate of Education Advanced Subsidiary and Advanced Level MARK SCHEME FOR the June 2002 question papers 9706 ACCOUNTING Paper 2 (Structured Questions), maximum raw mark 60 Paper 4 (Problem Solving), maximum raw mark 120 These mark schemes are published as an aid to teachers and students, to indicate the requirements ofthe examination. ‘They show the besis on which Examiners were intially instructed to award marks. Thoy do not indicate the detais of tho discussions that took placa at an Examiners’ mecting before marking began. Any substantial changes to the mark scheme that arose from these discussions will be recordad in the published Report on the Examination, All Examiners are instructed that alternative correct answers and unexpected approaches: in candidates’ scrigts must be given marks that fairly reflect the relevant knowledge and skis demonstrated. Mark schemes must be read in conjunction with the question papers and the Report on the Exemination. + CIE willnet enter into discussions or correspondence in connection with these mark schemes. CIE is publishing the mark schemes for the June 2002 question papers for most IGCSE and GCE Advanced (A) and Advanced Subsiciary (AS) Level syllavuses. Unwwerstrvef Cammrnce Local Exarninations SyndicateCAMBRIDGE INTERNATIONAL EXAMINATIONS JUNE 2002 GCE ADVANCED SUBSIDIARY AND ADVANCED LEVEL MARK SCHEME SYLLABUS/COMPONENT : 9706/2 ACCOUNTING Untverstry of Camnripce Local Examinations SyndicatePage 10f 8 ‘Mark Scheme ‘Syllabus | Paper "AS and A Level Examinations - June 2002 3706 z 1 {2} Profit & Loss & Appropriation accounts for years ended 31 August 19.99 20 06 2001 $600 $000 $000 $000 $000 $000 Sales 450 510 640 1 C of Sales 350 423 BIZ 1 G Profit, 100 87 63 Rent 10 W 12 1 General expenses 53 60 86 1 Depreciation 3 4 7 1 Loan interest paid _~ & _ 5 9 1 Net profit 34 27 Dividend proposed 44 _ 4 20 a P& L Balance bit 6 244 26 3 8 ib) Balance Sheets Eixed Assets Fittings at cost 33 40 173 1 lass depreciation 10 23 14 «2 o8t 1a2 1 23 26 142 Current Assets Stock 44 4g 107 4 Debtors 18 25 21 1 Bank St 45 _ 1 4113 118 128 Creditors, 36 a7 73 1 Bank 52 1 Proposed dividend 14 14 _ 1 50 a 125 Net Current Assets 63 58 203 86 84 145 Long term liabilities _ _ 6B i 86 84 7 Share Capital 60 60 eo 1 Profit & Loss 26 24 3 tot 86 84 7 14