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SPA (SC/KS) S18227/4
© CIE 2002
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CAMBRIDGE INTERNATIONAL EXAMINATIONS
General Certificate of Education
Advanced Subsidiary Level and Advanced Level
ACCOUNTING
9706/2
PAPER 2 Structured Questions (Core)
OCTOBER/NOVEMBER SESSION 2002
1 hour 30 minutes
Candidates answer on the question paper.
No additional materials are required.
TIME
1 hour 30 minutes
INSTRUCTIONS TO CANDIDATES
Write your name, Centre number and candidate number in the spaces at the top of this page.
Answer all questions.
Write your answers in the spaces provided on the question paper. If you require extra space for your
answers or workings, use page 9.
INFORMATION FOR CANDIDATES
The number of marks is given in brackets [ ] at the end of each question or part question.
You may use a calculator.
Candidate
Centre Number
Number
Candidate Name
FOR EXAMINER’S USE
1
2
3
TOTAL
2
9706/2/O/N/02
1 Dellow and Coucom are in partnership in a business which has three retail departments,
Television, Computing and Telephones. The following balances were extracted from the
business accounts at 30 April 2002:
Dr
Cr
$
$
Purchases and Sales
Television
120 000
214 000
Computing
220 000
428 000
Telephones
40 000
107 000
Wages
56 000
Stocks at 1 May 2001
Television
8 000
Computing
19 000
Telephones
3 000
Sales staff salaries
147 000
General expenses
5 000
Office salaries
35 000
Advertising
14 000
Rent
40 000
Electricity
9 000
Insurance
5 000
Motor Vehicles at cost
45 000
Furniture & Fittings at cost
30 000
NOTES
The following must now be taken into consideration.
Stocks at 30 April 2002:
Television
$17 000
Computing
$40 000
Telephones
$5 000
Stock-taking is computerised and is based solely on sales and purchases – no physical
stock check has been taken.
Accruals at 30 April 2002:
General expenses $2 000
Electricity
$1 000
Rent
$2 000
Number of sales staff employed Television
3
Computing
4
Telephones
1
Commission is paid to sales staff at 1% of Sales.
Depreciation is charged to Motor Vehicles