This document consists of 10 printed pages and 2 lined pages.
SP (SJF2745) S39591/4
© UCLES 2003
CAMBRIDGE INTERNATIONAL EXAMINATIONS
General Certificate of Education Ordinary Level
PRINCIPLES OF ACCOUNTS
1 hour 45 minutes
Candidates answer on the Question Paper.
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 in the spaces provided on the Question Paper.
You may use a soft pencil for rough working.
Do not use staples, paper clips, highlighters, glue or correction fluid.
Answer all questions.
Question 5 should be answered on pages 11 and 12 or multi-column accounting paper. If you use multi-
column accounting paper, attach your answer to Question 5 to this booklet.
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 question.
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.
If you have been given a label, look at the
details. If any details are incorrect or
missing, please fill in your correct details
in the space given at the top of this page.
Stick your personal label here, if
For Examiner’s Use
Peter Dlamini’s Cash Book (bank column) had a debit balance of $515 on 30 April 2003.
This did not agree with the bank statement of the same date, which showed a balance of
The Cash Book was checked against the bank statement and the following differences were
1. Cheques totalling $620 issued to creditors had not been presented to the bank for
An amount of $950 paid into the bank did not appear on the bank statement.
Cash sales deposited into the bank amounting to $390 had been omitted from the Cash