UNIVERSITY OF CAMBRIDGE INTERNATIONAL EXAMINATIONS
GCE Advanced Subsidiary Level and GCE Advanced Level
MARK SCHEME for the May/June 2007 question paper
9706 ACCOUNTING
9706/02
Paper 2 (Structured Questions (AS Topics)),
maximum raw mark 90
This mark scheme is published as an aid to teachers and candidates, to indicate the requirements of
the examination. It shows the basis on which Examiners were instructed to award marks. It does not
indicate the details of the discussions that took place at an Examiners’ meeting before marking began.
All Examiners are instructed that alternative correct answers and unexpected approaches in
candidates’ scripts must be given marks that fairly reflect the relevant knowledge and skills
demonstrated.
Mark schemes must be read in conjunction with the question papers and the report on the
examination.
•
CIE will not enter into discussions or correspondence in connection with these mark schemes.
CIE is publishing the mark schemes for the May/June 2007 question papers for most IGCSE, GCE
Advanced Level and Advanced Subsidiary Level syllabuses and some Ordinary Level syllabuses.
Page 2
Mark Scheme
Syllabus
Paper
GCE A/AS LEVEL – May/June 2007
9706
02
© UCLES 2007
A1 (a)
Aurora's Manufacturing Account for the year ended 31 March 2007
$000
$000 $000
Stock of raw materials at 1 April 2006
110
[1]
add Purchases
450
[1]
Carriage inwards
10
[1]
460
442
less returns
18
[1]
552
less Stock of raw materials at 31 March 2007
140
[1]
412
Direct labour
400
[1]
Direct overheads
60
[1]
Prime Cost
872
[1]
Factory overheads
Rent
28
[2]
Electricity
36
[2]
Insurance
36
[2]
Supervisory Salaries
65
[1]
Indirect wages
13
[1]
Cleaning
50
[1]
Provision for depr