Accounting Paper

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Draw Scheme (Results) Summer 2012

IGCSE Accounting (4AC0) Paper 01

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Summer 2012 Publications Code UG031569 All the material in this publication can be copyright В© Pearson Education Ltd 2012

General Observing Guidance


All prospects must obtain the same treatment. Examiners must mark the first applicant in the exact same way because they mark the last. Mark strategies should be applied positively. Prospects must be paid for what they have shown they can do instead of penalised intended for omissions. Examiners should draw according to the tag scheme certainly not according for their perception of where the class boundaries may possibly lie. There is not any ceiling upon achievement. All marks for the mark system should be used appropriately. All the marks within the mark scheme are designed to be awarded. Examiners must always award total marks if deserved, we. e. if the answer matches the mark scheme. Examiners must also be prepared to award zero signifies if the candidate's response is definitely not worth credit according to the mark plan. Where several judgement is necessary, mark techniques will provide the principles by which marks will be granted and exemplification may be limited. When examiners are in doubt regarding the putting on the mark scheme into a candidate's response, the team innovator must be consulted. Crossed out work needs to be marked UNLESS the candidate has substituted it with an alternative response.



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Section A Question Number 1 Question Second seed Question Amount 3 Question Number some Question Number 5 Query Number 6 Question Quantity 7 Question Number 8 Question Number 9 Question Number 12 Answer A Answer C Answer M Answer A Answer B Answer B Answer C Answer G Answer N Answer A Mark (1) Mark (1) Mark (1) Mark (1) Mark (1) Mark (1) Mark (1) Mark (1) Mark (1) Mark (1)

Section B Questio n Number 11(a) Answer Indicate

Sales ledger (total debtors) control account Date Mar 1 Scar 31 Marly 31 Narration Balance b/f (Credit) Sales Cash Book ВЈ 12 800 21 780 125 Date Mar 31 Mar 31 Scar 31 Scar 31 Marly 31 Mar 31 39 705 twenty-four 513 Lien Returns inwards Bad Debts Money Book (Bank) Discount Allowed PL Set off (Contra) Stability c/d


(1) (1) (1)

Monthly interest 1

Stability b/d

(2cf) (1of)

Questio n Number 11(b)

Solution A contrarrevolucion entry may arise if a customer is likewise a provider of the organization (1). Instead of the customer spending us intended for goods offered (1) their very own balance is offset resistant to the amount owing to them forever or providers supplied (1). Mark



Query Answer Quantity 11(c) Honor one mark for each very clear advantage discovered Sample answers: Verifies the arithmetical precision of the product sales ledger (1). Assists inside the prevention of fraud (1). Provides administration with total debtors (1) Helps in the preparation of the...


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