UNIVERSITY OF CAMBRIDGE INTERNATIONAL EXAMINATIONS
General Certificate of Education Ordinary Level
PRINCIPLES OF ACCOUNTS
1 hour 45 minutes
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 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.
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 question.
For Examiner’s Use
This document consists of 10 printed pages and 2 lined pages.
© UCLES 2006
1 Kylie Johnson’s cash book (bank columns) had a debit balance of $460 on 30 April 2006.
The bank statement at the same date showed that Kylie had a balance at the bank of $323.
On checking the cash book against the bank statement the following differences were
1 A debtor, Nancy Tan, paid $80 directly into the bank. This had not been recorded in the
2 Bank charges, $50, were included on the bank statement but had not been recorded in
the cash book.
Insurance paid, $32, was recorded on the bank stateme