UNIVERSITY OF CAMBRIDGE INTERNATIONAL EXAMINATIONS
GCE Advanced Level
MARK SCHEME for the November 2004 question paper
9706 ACCOUNTING
9706/04 Paper 4 Problem Solving (Supplementary Topics),
maximum raw mark 120
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 November 2004 question papers for most IGCSE and
GCE Advanced Level syllabuses.
Grade thresholds taken for Syllabus 9706 (Accounting) in the November 2004 examination.
minimum mark required for grade:
maximum
mark
available
A
B
E
Component 4
120
92
82
44
The thresholds (minimum marks) for Grades C and D are normally set by dividing the mark
range between the B and the E thresholds into three. For example, if the difference between
the B and the E threshold is 24 marks, the C threshold is set 8 marks below the B threshold
and the D threshold is set another 8 marks down. If dividing the interval by three results in a
fraction of a mark, then the threshold is normally rounded down.
NOVEMBER 2004
GCE A LEVEL
MARK SCHEME
MAXIMUM MARK: 120
SYLLABUS/COMPONENT: 9706/