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ACCOUNTING 0985/02 Paper 2 Structured Written Paper WITH MARKING SCHEME For examination from 2024 8,30 €   Añadir al carrito

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ACCOUNTING 0985/02 Paper 2 Structured Written Paper WITH MARKING SCHEME For examination from 2024

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  • ACCOUNTING 0985 Paper 2
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  • ACCOUNTING 0985 Paper 2

Shahid is a trader. He maintains a full set of accounting records including a three-column cash book. On 1 August 2017 Shahid had the following balances in his cash book. $ Cash 50 Bank overdraft 7150 Shahid's transactions for August 2017 included the following. August 9 A...

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  • 19 de octubre de 2024
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  • ACCOUNTING 0985 Paper 2
  • ACCOUNTING 0985 Paper 2
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Cambridge IGCSE (9–1)
*




ACCOUNTING 0985/02
Paper 2 Structured Written Paper WITH MARKING SCHEME For examination from 2024
SPECIMEN PAPER 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 answers.




This document has 20 pages. Blank pages are indicated.



© UCLES 2018 [Turn over

, 2

1 Shahid is a trader. He maintains a full set of accounting records including a three-column cash
book.

On 1 August 2017 Shahid had the following balances in his cash book.

$
Cash 50
Bank overdraft 7150

Shahid's transactions for August 2017 included the following.

August 9 A cheque received in July for $362 from EN Supplies was dishonoured by the bank

18 Paid $54 by cheque for fuel of private motor vehicle

24 Received a cheque from Mariam to settle her debt of $520, less 2½% cash discount

27 Paid $400 by cheque. This included $365 for new office equipment and the balance
was for repairs to existing office equipment.

30 Cash sales, $3224

31 Paid all the remaining cash into the bank except $100

REQUIRED

(a) Complete Shahid's cash book on the page opposite.

Balance the cash book and bring down the balances on 1 September 2017.




© UCLES 2018 0985/02/SP/20

,© UCLES 2018

Shahid
Cash Book

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

........... ....................................... ................ ................ ................ ........... ....................................... ................ ................ ................

........... ....................................... ................ ................ ................ ........... ....................................... ................ ................ ................

........... ....................................... ................ ................ ................ ........... ....................................... ................ ................ ................

........... ....................................... ................ ................ ................ ........... ....................................... ................ ................ ................

........... ....................................... ................ ................ ................ ........... ....................................... ................ ................ ................
0985/02/SP/20




3
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[Turn over




........... ....................................... ................ ................ ................ ........... ....................................... ................ ................ ................

[11]

, 4

The following incomplete statement of account was available on 31 August 2017.

STATEMENT OF ACCOUNT
Shahid
44 Narrow Lane, Anytown

Mariam
The Avenue
Weston 31 August 2017
Date Reference Debit Credit Balance
$ $ $
2017
Aug 1 Balance due 520
9 Goods 340 860
13 Returns 24 ?
24 Payment 507 ?
Discount 13 ?

REQUIRED

(b) State the business document and the book of prime entry Shahid would use to record the
following transactions which appear on the statement of account.

Transaction Document Book of prime entry

August 9 Goods .................................................. ..................................................

13 Returns .................................................. .................................................

[4]




© UCLES 2018 0985/02/SP/20

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