UNIVERSITY OF CAMBRIDGE INTERNATIONAL EXAMINATIONS
GCE O Level
MARK SCHEME for the May/June 2006 question paper
7110 PRINCIPLES OF ACCOUNTS
7110/02
Paper 2
maximum raw mark 100
This mark scheme is published as an aid to teachers and students, to indicate the requirements of the
examination. It shows the basis on which Examiners were initially instructed to award marks. It does
not indicate the details of the discussions that took place at an Examiners’ meeting before marking
began. Any substantial changes to the mark scheme that arose from these discussions will be
recorded in the published Report on the Examination.
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 discussion or correspondence in connection with these mark schemes.
CIE is publishing the mark schemes for the May/June 2006 question papers for most IGCSE and
GCE Advanced Level and Advanced Subsidiary Level syllabuses and some Ordinary Level
syllabuses.
Page 2
Mark Scheme
Syllabus
Paper
GCE O Level – May/June 2006
7110
02
© University of Cambridge International Examinations 2006
1
(a)
Kylie Johnson
Dr
Cash Book (bank columns)
Cr
2006
$
2006
$
April 30
Balance b/d
460
April 30
Bank
charges
50
(1)
April 30
Nancy Tan
80
(1)
April 30
Insurance
32
(1)
April 30
Balance c/d
458
(1)
540
540
May 1
Balance b/d
458
(1 of)
+ 1 for dates including year
[6]
(b)
Kylie Johnson
Bank Reconciliation Statement as at 30 April 2006
$
$
Balance as per cash book (1)
458
(1 of)
Add: unpresented cheque
140
(1)
unrecorded transfer
125
(1)
265
723
Less: uncredited deposit