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 13 and 14 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 11 printed pages, 2 lined pages and 3 blank pages.
© UCLES 2006
1 The following balances were taken from the books of Sanjev Patel on 23 September 2006:
The following transactions took place during the week ended 30 September 2006:
Justine Stihl left the country and Sanjev decided to write off the balance on
Justine’s account as a bad debt.
29 September A tenant paid $980 by cheque to cover his outstanding rent for September
and one month’s advance rent, $480, for October.
Sanjev Patel prepared