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s er UNIVERSITY OF CAMBRIDGE INTERNATIONAL EXAMINATIONS
General Certificate of Education
Advanced Subsidiary Level and Advanced Level
9706/04
ACCOUNTING
Paper 4 Problem Solving (Supplementary Topics)
May/June 2006
2 hours
Additional Materials:
Answer Booklet/Paper
READ THESE INSTRUCTIONS FIRST
If you have been given an Answer Booklet, follow the instructions on the front cover of the Booklet.
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 any diagrams, graphs or rough working.
Do not use staples, paper clips, highlighters, glue or correction fluid.
Answer all questions.
All accounting statements are to be presented in good style. Workings should be shown.
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.
This document consists of 6 printed pages and 2 blank pages.
IB06 06_9706_04/6RP
UCLES 2006
[Turn over
2
1
The directors of Franken Ltd have yet to produce a cash flow statement for the year ended
28 February 2006.
They have extracted the following trial balance at 28 February 2006:
Purchases and Sales
Operating expenses (excluding depreciation of fixed assets)
Interest paid
Interim dividend paid
Profit and loss account
Land and buildings
Provision for depreciation of land and buildings
Machinery
Provision for depreciation of machinery
Stock at 1 March 2005
Trade debtors
Bank balance
Trade creditors
8% Debentures (2012)
Ordinary shares of $1 each fully paid
Dr
$000
914
330
10
80
Cr
$000
1 750
450
700
90
450
130
280
410
106
3 280
190
110
560
3 280
Stock at 28 February 2006 was $339 000
The directors wish to provide for the following:
Taxation
$204 000
Final dividend
$50 000
Depreciation on all fixed assets at 10% per annum using the straight line method
REQUIRED
(a) Prepare a Trading
w ap eP
m
e tr .X
w om .c
s er UNIVERSITY OF CAMBRIDGE INTERNATIONAL EXAMINATIONS
General Certificate of Education
Advanced Subsidiary Level and Advanced Level
9706/04
ACCOUNTING
Paper 4 Problem Solving (Supplementary Topics)
May/June 2006
2 hours
Additional Materials:
Answer Booklet/Paper
READ THESE INSTRUCTIONS FIRST
If you have been given an Answer Booklet, follow the instructions on the front cover of the Booklet.
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 any diagrams, graphs or rough working.
Do not use staples, paper clips, highlighters, glue or correction fluid.
Answer all questions.
All accounting statements are to be presented in good style. Workings should be shown.
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.
This document consists of 6 printed pages and 2 blank pages.
IB06 06_9706_04/6RP
UCLES 2006
[Turn over
2
1
The directors of Franken Ltd have yet to produce a cash flow statement for the year ended
28 February 2006.
They have extracted the following trial balance at 28 February 2006:
Purchases and Sales
Operating expenses (excluding depreciation of fixed assets)
Interest paid
Interim dividend paid
Profit and loss account
Land and buildings
Provision for depreciation of land and buildings
Machinery
Provision for depreciation of machinery
Stock at 1 March 2005
Trade debtors
Bank balance
Trade creditors
8% Debentures (2012)
Ordinary shares of $1 each fully paid
Dr
$000
914
330
10
80
Cr
$000
1 750
450
700
90
450
130
280
410
106
3 280
190
110
560
3 280
Stock at 28 February 2006 was $339 000
The directors wish to provide for the following:
Taxation
$204 000
Final dividend
$50 000
Depreciation on all fixed assets at 10% per annum using the straight line method
REQUIRED
(a) Prepare a Trading