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Exam (elaborations)

ACCOUNTING 0985/22 Paper 2 Structured Written Paper with MARKING SCHEME

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  • Course
  • ACCOUNTING 0985 Paper 2
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  • ACCOUNTING 0985 Paper 2

Peter is a trader. The following transactions took place in April 2022. April 2 Cash sales, $410, were paid directly into the bank account 3 Paid $798 to Rahat, by cheque, in full settlement of a debt of $840 8 Paid $42 cash for a motor vehicle repair 15 Purchased goods, list pr...

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  • October 19, 2024
  • 23
  • 2024/2025
  • Exam (elaborations)
  • Questions & answers
  • ACCOUNTING 0985 Paper 2
  • ACCOUNTING 0985 Paper 2
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masigaderic
Cambridge IGCSE (9–1)




ACCOUNTING 0985/22
Paper 2 Structured Written Paper with MARKING SCHEME May/June 2024

1 hour 45 minutes

You must answer on the question paper.

No additional materials are needed.

INSTRUCTIONS
● Answer all questions.
● Use a black or dark blue pen. You may use an HB pencil for any diagrams or graphs.
● Write your name, centre number and candidate number in the boxes at the top of the page.
● Write your answer to each question in the space provided.
● Do not use an erasable pen or correction fluid.
● Do not write on any bar codes.
● You may use a calculator.
● International accounting terms and formats should be used as appropriate.
● You should show your workings.


INFORMATION
● The total mark for this paper is 100.
● The number of marks for each question or part question is shown in brackets [ ].
● Where you are asked to complete a layout, you may not need all the lines for your answer.




This document has 20 pages. Any blank pages are indicated.


DC (LE) 313432
© UCLES 2022 [Turn over

, 2

1 Peter is a trader. The following transactions took place in April 2022.

April 2 Cash sales, $410, were paid directly into the bank account

3 Paid $798 to Rahat, by cheque, in full settlement of a debt of $840

8 Paid $42 cash for a motor vehicle repair

15 Purchased goods, list price $320, on credit subject to a trade discount of 10%, from
Rahat

18 Cash sales, $460

20 Paid $392 to Samir by telephone transfer, having deducted 2% cash discount from
the amount due

25 A cheque for commission receivable, $115, was paid into the bank account

29 Paid $285 to Rafael by cash, in full settlement of a debt of $300

REQUIRED

(a) Prepare Peter’s cash book on the page opposite.

Balance the cash book and bring down the balances on 1 May 2022.




© UCLES 2022 0985/22/M/J/22

, © UCLES 2022

Peter
Cash Book

Date Details Discount Cash Bank Date Details Discount Cash Bank
allowed received
2022 $ $ $ 2022 $ $ $

Apr 1 Balance b/d 135 920 ........... ........................................ …............ …............ …............

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........... ........................................ …............ …............ …............ ........... ........................................ ................ ................ ................

........... ........................................ …............ …............ …............ ........... ........................................ ................ ................ ................
0985/22/M/J/22




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3
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[11]
[Turn over

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