UNIVERSITY OF CAMBRIDGE INTERNATIONAL EXAMINATIONS
General Certificate of Education Ordinary Level
MARK SCHEME for the November 2004 question paper
7110 PRINCIPLES OF ACCOUNTS
7110/02 Paper 2 (Structured), 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 November 2004 question papers for most IGCSE and
GCE Advanced Level syllabuses.
November 2004
GCE O LEVEL
MARK SCHEME
MAXIMUM MARK: 100
SYLLABUS/COMPONENT: 7110/02
PRINCIPLES OF ACCOUNTS
Paper 2 (Structured)
Page 1
Mark Scheme
Syllabus
Paper
GCE O LEVEL – NOVEMBER 2004
7110
2
© University of Cambridge International Examinations 2005
1 (a)
Vigo
Dr
Cash Book
Cr
$
$
July 31 Balance b/d
790
(1) July 31 Dishonoured cheque - Parker 260 (1)
31 Bank charges
20 (1)
31 Dividend
25
(1)
31 Balance c/d
535
815
815
Aug 1 Balance b/d
535 (1 of)
[5]
(b)
Vigo
Bank Reconciliation Statement as at 31 July 2004
$
Balance as per cash book
(1) 535
(1 of