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IGCSE Accounting Mark Scheme

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IGCSE Accounting Mark Scheme
- EDUCATIONAL PURPOSES ONLY - NOT FOR SALE -

Mark Scheme November 2007

IGCSE

IGCSE Accounting (4305)

Edexcel Limited. Registered in England and Wales No. 4496750 Registered Office: One90 High Holborn, London WC1V 7BH

- EDUCATIONAL PURPOSES ONLY - NOT FOR SALE Edexcel is one of the leading examining and awarding bodies in the UK and throughout the world. We provide a wide range of qualifications including academic, vocational, occupational and specific programmes for employers. Through a network of UK and overseas offices, Edexcel’s centres receive the support they need to help them deliver their education and training programmes to learners. For further information please call our Customer Services on + 44 1204 770 696, or visit our website at www.edexcel-international.org .

November 2007 All the material in this publication is copyright © Edexcel Ltd 2007

- EDUCATIONAL PURPOSES ONLY - NOT FOR SALE -

Contents

1. 4305 Paper 1 Mark Scheme

4

4305 IGCSE Accounting November 2007

3

- EDUCATIONAL PURPOSES ONLY - NOT FOR SALE IGCSE Accouting 4305 Paper 1 Mark Scheme
Question Number 1(a) Question Number 1(b) Question Number 1(c) Question Number 1(d) Question Number 1(e) Question Number 1(f) Question Number 1(g) Question Number 1(h) Question Number 1(i) Question Number 1(j) Answer B Answer C Answer C Answer B Answer D Answer C Answer B Answer C Answer D Answer B Mark (1) Mark (1) Mark (1) Mark (1) Mark (1) Mark (1) Mark (1) Mark (1) Mark (1) Mark (1)

4305 IGCSE Accounting November 2007

4

- EDUCATIONAL PURPOSES ONLY - NOT FOR SALE Question Number 2(a) Answer Mark (6) T Farmer Account Date Apr 3 Apr 5 Apr21 Apr30 Narration Returns Bank SL set off Balance c/d £ 220 1500 500 3680 c 5900 Date Apr1 Apr1 Apr21 Narration Balance b/f Purchases Purchases £ 1500 1375 3025 5900 3680 12 x Question Number 2(b) Answer Mark (6) Purchase Ledger Control Account Date Apr30 Apr30 Apr30 Apr30 Narration Returns Bank SL off set Balance c/d £ 506 10500 500 11469 c 22975 Date Apr

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