This document consists of 13 printed pages, 2 lined pages and 1 blank page.
© UCLES 2007
*8673208598*For Examiner's Use
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 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 6 should be answered on pages 15 and 16 or on multi-column accounting paper. If you use multi-
column accounting paper, attach your answer to Question 6 to this booklet.
You may use a calculator.
Where layouts are to be completed, you may not need all the lines for your
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 2007
1 The following is the bank account of Pat Rice for the week ended 30 September 2007. This
has been prepared by an inexperienced bookkeeper and contains errors.
Balance b/d 12 400
Balance b/d 10 900
1 Pat Rice offers a trade discount of 25 % and an additional 10 % discount for cash sales.
Neither discount has been applied in t