This document consists of 12 printed pages, 2 lined pages and 2 blank pages.
© UCLES 2008
*2900653770*For Examiner's Use
UNIVERSITY OF CAMBRIDGE INTERNATIONAL EXAMINATIONS
General Certificate of Education Ordinary Level
PRINCIPLES OF ACCOUNTS
Candidates answer on the Question Paper.
Additional Materials: Multi-column Accounting Paper.
READ THESE INSTRUCTIONS FIRST
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 or graphs.
Do not use staples, paper clips, highlighters, glue or correction fluid.
DO NOT WRITE IN ANY BARCODES.
Answer all questions.
Question 5 should be answered on pages 14 and 15 or on multi-column accounting paper. If you use multi-
column accounting paper, attach your answer to Question 5 to this booklet.
You may use a calculator.
Where layouts are to be completed, you may not need all the lines for your answer.
The businesses mentioned in this Question Paper are fictitious.
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
© UCLES 2008
1 George Gale had the following transactions for the week ended 31 May 2008:
The balance of $80 cash was transferred to the bank account.
26 Withdrew $860 by cheque for personal use. This represented half the balance at
27 Cash sales, $900, were made.
A cheque for $450 was also received from Sally Jones in full settlement of a
debt of $500. The cheque was paid immediately into the bank. George allowed
a discount for early settlement.
28 A bank loan for $2000 was paid into George’s business bank account.
29 Paid $3500 by cheque for new fixtures and fittings.