Mark Scheme - Pearson Qualifications
Mark SchemeJune 2019Pearson LCCICertificate in Bookkeeping (VRQ)(ASE20091) Level 1
LCCI QualificationsLCCI qualifications come from Pearson, the world’s leading learning company. We provide awide range of qualifications including academic, vocational, occupational and specificprogrammes for employers. For further information, please visit our website at www.lcci.org.uk.Pearson: helping people progress, everywhereOur aim is to help everyone progress in their lives through education. We believe in every kindof learning, for all kinds of people, wherever they are in the world. We’ve been involved ineducation for over 150 years, and by working across 70 countries, in 100 languages, we havebuilt an international reputation for our commitment to high standards and raising achievementthrough innovation in education. Find out more about how we can help you and your studentsat: www.pearson.com/ukJune 2019Publication Code: 63987 MSAll the material in this publication is copyright Pearson Education Ltd 20192ASE20091June 2019
General Marking Guidance All candidates must receive the same treatment. Examiners must mark the first candidatein exactly the same way as they mark the last. Mark schemes should be applied positively. Candidates must be rewarded for what theyhave shown they can do rather than penalised for omissions. Examiners should mark according to the mark scheme not according to their perceptionof where the grade boundaries may lie. There is no ceiling on achievement. All marks on the mark scheme should be usedappropriately. All the marks on the mark scheme are designed to be awarded. Examiners should alwaysaward full marks if deserved, i.e. if the answer matches the mark scheme. Examinersshould also be prepared to award zero marks if the candidate’s response is not worthy ofcredit according to the mark scheme. Where some judgement is required, mark schemes will provide the principles by whichmarks will be awarded and exemplification may be limited. When examiners are in doubt regarding the application of the mark scheme to acandidate’s response, the team leader must be consulted. Crossed out work should be marked UNLESS the candidate has replaced it with analternative response.3ASE20091June 2019
QuestionNumber1(a)(i)Answer (AO1) 1MarkAward mark as indicated.Remittance advice (1)(1)QuestionNumber1(a)(ii)Answer (AO1) 1MarkAward mark as indicated.Receipt (1)(1)Question Answer (AO2) 5Number1(b)MarkAward marks as indicated.Victoria5 Metropolitan Street, London NW66 9TCNumber:2901Date19 March2019Customer: HarrowQuantity984DescriptionBinsBucketsInvoiceUnit Cost 105Total Cost 90 (1)40 (1)Subtotal130 (1of)Trade discount(13) (1of)Total117 (1of)(5)ASE20091June 2019
QuestionNumber1(c)Answer (AO2) 6Award marks for correct dates, details and amounts in combination.DateDetailsHarrow Account DateDetails1 MarchBalance b/d10 MarchSales (daybook)80 15 March(1)19 MarchSales (daybook)117 31 March(1of)1 217Balance b/d707(1of)1 April1 020 7 March(1)Mark Cash book500(1)Returnsinwards(day book)Balance c/d10(1)7071 217(6)QuestionNumber1(d)Answer (AO2) 6MarkAward 1 mark for each correct figure as indicated.Award 1 mark for all correct labels and dates.Victoria5 Metropolitan Street, London NW66 9TCStatement of AccountHarrowCentral WayLondonSE2 4RGDateDate 31 March 2019Reference1 MarchBalance7 MarchPayment10 MarchSales15 MarchReturns19 MarchSalesDebit Credit Balance 1 020500 (1)80 (1)52060010 (1)117 (1)590707Amount due 707 (1of)Please make all cheques payable to Victoria(6)5ASE20091June 2019
QuestionNumber1(e)Answer (AO1) 1Award one mark for correct answer.A (1)QuestionNumber1(f)MarkAnswer (AO1) 1(1)MarkAward one mark for correct answer.B (1)(1)TOTAL FOR QUESTION 1 21 MARKS6ASE20091June 2019
QuestionNumber2(a)(i)Answer (AO2) 5Award marks for correct dates, details and amounts in combination.MarkPurchases Day BookMaySupplier 2Chalk Farm564 (1)4Colindale960 (1)Chalk Farm250 (1)22Total for the month1 774(1of)(4)QuestionNumber2(a)(ii)Answer (AO2) 3Award marks for correct dates, details and amounts in combination.MarkReturns Outwards Day BookMaySupplier11Hatton28Chalk FarmTotal for the month 165 (1)40 (1)205 (1of)(3)QuestionNumber2(b)Answer (AO2) 2Award marks as indicated.Mark 4 142 (2) 3 230 912 (1) 4 142 (1of)Additional guidanceNo specific layout required.Correct answer only scores 2 marks.7(2)ASE20091June 2019
QuestionNumber2(c)Answer (AO2) 9MarkAward 1 mark for each correct figure as indicated.Award 1 mark for all correct labels and dates.Trade Payables Ledger Control AccountDate31 MayDetails DateReturnsoutwardsday book205(1of)1 MayCashbook4 142(1of)31 MayCashbook/Discountreceived48 (1)Set off198 (1)Balancec/d1 874DetailsBalance b/d4 578(1)Purchases daybook1 774Cash book115 (1)6 467(1of)6 4671 JuneAdditional guidanceAccept cash book 4 027 for 2 marks. Balance b/d1 874(1of)(9)TOTAL FOR QUESTION 2 18 MARKS8ASE20091June 2019
QuestionNumber3(a)Answer (AO2) 8MarkAward 1 mark for each pair of correct entries. Award 1of fordrawings entry. Award 1of for totals.AccountBankDebit 8 910Cash150DrawingsCredit 24 470Equity at 1 June 201845 200Fixtures and fittings- cost- accumulated depreciationGeneral expenses67 80012 80017 240Interest received190Inventory at 1 June 20189 950Purchases78 880Revenue153 530Trade payables ledger control15 300Trade receivables ledger controlTotal19 620227 020227 020(8)QuestionNumber3(b)Answer (AO2) 4Award marks for correct dates, details and amounts in combinationEquity AccountDate31 MayDetailsDrawings 24 470Date1 JuneDetailsBalance b/d(1of)Balancec/d78 380 45 200(1)31 MayStatement ofprofit or loss102 85057 650(1)102 8501 JuneBalance b/d78 380(1of)9Mark(4)ASE20091June 2019
QuestionNumber3(c)Answer (AO1) 2 (AO2) 4MarkAward marks as indicated.Type of errorAccount tobe debitedAccount to becreditedPrinciple (1)Fixtures andfittings (1)General expenses(1)Commission (1)Canada (1)Cannon (1)(6)QuestionNumber3(d)QuestionNumber3(e)Answer (AO1) 1MarkAward one mark for correct answer.C (1)(1)Answer (AO1) 1MarkAward one mark for correct answer.D(1)(1)TOTAL FOR QUESTION 3 20 MARKS10ASE20091June 2019
QuestionNumber4(a)Answer (AO1) 1MarkAward one mark for correct answer.B (1)QuestionNumber4(b)(1)Answer (AO2) 12MarkAward marks for correct details and amounts in combination.Cash BookDateDetailsMarch25Balance ntAllowedCashBankDate March2 4202 4201 April11Balance b/d670(1of)Details3 040(1both)1 750(1)920(1)1 400(1)25Russell26Bank30Light andheatDDTelephone4 000(1)11 110314 220(1of)30Balancec/dDiscountReceivedCashBank 360(1)6 540(1)1 750(1)360285(1)65 (1)6704 2202 42011 110(12)ASE20091June 2019
QuestionNumber4(c)Answer (AO2) 5MarkAward marks for correct details and amounts in combination.ParsonBank reconciliation statement at 31 March 2019 4 220 (1of)Balance per updated cash bookAdd unpresented cheques285 (1)28174 505Less outstanding lodgementsStan920 (1)George1 400 (1)2 185 (1)Balance per bank statementQuestionNumber4(d)QuestionNumber4(e)2 320(5)Answer (AO3) 2MarkAward one mark for identification and one mark for linkedjustification.To identify any errors or omissions in the cash book or bank statement (1)which will ensure that an accurate bank figure is included in the statement offinancial position(1)Accept any other appropriate responses.(2)Answer (AO3) 2MarkAward one mark for identification and one mark for linkedjustification.This was additional funds that had been introduced into the business byParson (1) which enabled the bank account that was in overdraft to bereturned to a credit balance. (1)Accept any other appropriate responses.(2)TOTAL FOR QUESTION 4 22 MARKS12ASE20091June 2019
QuestionNumber5(a)Answer (AO2) 4MarkAward marks as indicated.DepreciationWorkings 2 480 (1)Light and heatRentexpenditure 3 500 (1) 10 650( 1 600) (1) 9 050 (1of) 9 050 (2)(4)Additional guidanceNo specific layout required.Correct answer only scores 4 marks.QuestionNumber5(b)Answer (AO2) 12Award marks for each correct figure with label as indicated.MarkAngelStatement of profit or loss for the year ended 30 April 2019Revenue Returns inwardsCost of salesPurchasesCarriage inwardsClosing inventoryGross profitExpensesRent expenditureDepreciation chargeGeneral expensesLight and heat18 370(1)95(1)18 465(1 895)(1)72 800(1)(593)(1)72 207(16 570) (1of)55 637(1of)9 050(1of)3 500(1of)8 705(1)2 480(1of)(23 735)Profit for the year1331 902 (1of)(12)ASE20091June 2019
QuestionNumber5(c)Answer (AO3) 2MarkAward one mark for identification and one mark for linkedjustification.This must be paid by the employer on behalf of the employee (1) beforepaying the employee (1).QuestionNumber5(d)Accept any other appropriate responses.(2)Answer (AO1) 1MarkAward one mark for correct answer.B (1)(1)TOTAL FOR QUESTION 5 19 MARKS14ASE20091June 2019
Mark Scheme June 2019 Pearson LCCI Certificate in Bookkeeping (VRQ) (ASE20091) Level 1 . ASE20091 2 June 2019 . LCCI Qualifications . Where some judgement is required, mark schemes will provide the principles by which
Mark Scheme (Final) Summer 2018 Pearson Edexcel GCE In Further Pure Mathematics FP1 (6667/01) Edexcel and BTEC Qualifications Edexcel and BTEC qualifications are awarded by Pearson, the UK’s largest awarding body. We provide a wide range of qualifications including academic, vocational, occupational and specific programmes for employers. For further information visit our qualifications .
CSEC English A Specimen Papers and Mark Schemes: Paper 01 92 Mark Scheme 107 Paper 02 108 Mark Scheme 131 Paper 032 146 Mark Scheme 154 CSEC English B Specimen Papers and Mark Schemes: Paper 01 159 Mark Scheme 178 Paper 02 180 Mark Scheme 197 Paper 032 232 Mark Scheme 240 CSEC English A Subject Reports: January 2004 June 2004
Matthew 27 Matthew 28 Mark 1 Mark 2 Mark 3 Mark 4 Mark 5 Mark 6 Mark 7 Mark 8 Mark 9 Mark 10 Mark 11 Mark 12 Mark 13 Mark 14 Mark 15 Mark 16 Catch-up Day CORAMDEOBIBLE.CHURCH/TOGETHER PAGE 1 OF 1 MAY 16 . Proverbs 2—3 Psalms 13—15 Psalms 16—17 Psalm 18 Psalms 19—21 Psalms
Mark Scheme (Results) February 2018 Functional Skills Mathematics Level 2 FSM02 . Functional Skills Qualifications from Pearson Functional Skills qualifications from Pearson, the world’s leading learning company. We provide a wide range of qualifications including academic, vocational, occupational and
Mark Scheme January 2013 (Results) GCE Psychology (6PS03) Paper 01 Applications of Psychology . Edexcel and BTEC Qualifications Edexcel and BTEC qualifications come from Pearson, the world’s leading learning company. We provide a wide range of qualifications including academic, . All the marks on the mark scheme are designed to be awarded .
H567/03 Mark Scheme June 2018 6 USING THE MARK SCHEME Please study this Mark Scheme carefully. The Mark Scheme is an integral part of the process that begins with the setting of the question paper and ends with the awarding of grades. Question papers and Mark Schemes are d
Examiners should mark according to the mark scheme not according to their perception of where the grade boundaries may lie. All marks on the mark scheme should be used appropriately. All marks on the mark scheme are designed to be awarded. Examiners should always award full marks if deserved, i.e. if the answer matches the mark scheme.
Aug 23, 2017 · the mark scheme should be used appropriately. All the marks on the mark scheme are designed to be awarded. Examiners should always award full marks if deserved, i.e. if the answer matches the mark scheme. Examiners should also be prepared to award zero marks if the candidate’s respo
