Cambridge Assessment International Education Cambridge .

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Cambridge Assessment International EducationCambridge International General Certificate of Secondary Education* 9 0 2 3 2 2 0 6 5 7 *0452/22ACCOUNTINGMay/June 2019Paper 21 hour 45 minutesCandidates answer on the Question Paper.No Additional Materials are required.READ THESE INSTRUCTIONS FIRSTWrite your Centre number, candidate number and name on all the work you hand in.Write in dark blue or black pen.You may use an HB pencil for any diagrams or graphs.Do not use staples, paper clips, glue or correction fluid.DO NOT WRITE IN ANY BARCODES.Answer all questions.You may use a calculator.Where layouts are to be completed, you may not need all the lines for your answer.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 question.This document consists of 19 printed pages and 1 blank page.DC (LT) 161808/2 UCLES 2019[Turn over

21Annabel is a wholesaler. She maintains a three column cash book.The following transactions took place in April 2019.April 8Received a cheque from Ellie in full settlement of her account of 450 after deducting2% cash discount15Paid Ed 468 by bank transfer to settle his account after deducting 2 12 % cash discount21Received a cheque from Caleb, 31025Withdrew cash from bank for business use, 20027Paid operating expenses in cash, 296Annabel received her bank statement for April 2019.The following items appeared on her bank statement but had not been recorded in her accountingrecords.1The cheque received from Caleb on 21 April had been dishonoured.2Carly, a credit customer, had paid 294 by credit transfer to settle her account of 300.3Bank charges for the month amounted to 82.REQUIRED(a) Complete Annabel’s cash book on the page opposite.Balance the cash book and bring down the balances on 1 May 2019. UCLES 20190452/22/M/J/19[13]

UCLES 2019.b/dBalanceDetailsApril 12019Date0452/22/M/J/19.Discountallowed .150 Cash. Bank.April 12019DateAnnabelCash Bookb/d.BalanceDetails.Discountreceived . Cash.988 Bank3[Turn over

4Annabel purchases goods on credit from Ed. They exchanged various business documents duringApril 2019.REQUIRED(b) Name the person who issued each of the following documents.documentperson issuing the documentinvoice.debit note.credit note.statement of account.[4](c) Explain the difference between a debit note and a credit note.[4](d) State one purpose of issuing a statement of account.[1][Total: 22] UCLES 20190452/22/M/J/19

5PLEASE TURN OVER UCLES 20190452/22/M/J/19[Turn over

62The financial year of the NS Musical Society ends on 31 January.On 31 January 2019 it was confirmed that the treasurer had disappeared and had taken somemoney belonging to the NS Musical Society.The new treasurer was able to provide the following information relating to the financial year ended31 January 2019.The Society has 60 members. The annual subscription is 50. On 1 February 2018Subscriptions accruedSubscriptions prepaidBank overdraftMusical instruments at book value1002507803600During the year ended 31 January 2019Payment of rates of premises covering 10 months to 30 November 2018Payment of insurance for 14 months to 31 March 2019Receipts from sales of concert ticketsConcert expenses paidProceeds of sale of old musical instruments (book value 120)Cost of musical instruments purchased(Half of this amount was paid immediately and the balance waspayable in February 2019)2000700256016101002100At 31 January 2019Bank overdraftSubscriptions prepaid2430200Musical instruments are depreciated at 10% per annum based on the value of instruments ownedat the end of each financial year. UCLES 20190452/22/M/J/19

7REQUIRED(a) Prepare the subscriptions account for the year ended 31 January 2019 to show thesubscriptions received during the year.Balance the account and bring down the balance on 1 February 2019.NS Musical SocietySubscriptions accountDateDetails DateDetails . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .[7] UCLES 20190452/22/M/J/19[Turn over

8(b) Prepare the receipts and payments account for the year ended 31 January 2019 to calculatethe amount of money which is missing from Society funds.Balance the account and bring down the balance on 1 February 2019.NS Musical SocietyReceipts and Payments Account for the year ended 31 January 2019DateDetails DateDetails .[11] UCLES 20190452/22/M/J/19

9(c) Complete the following table to show the amount which would appear in the income andexpenditure account for the year ended 31 January 2019 for each item.Item Concert.Rates.Insurance.Depreciation of musical instruments.Sale of musical instruments.[6]WorkingsA member of the committee of the NS Musical Society has expressed concern about the bankoverdraft and has proposed that the annual subscription should be increased by 10.REQUIRED(d) Discuss the implications of increasing the annual subscription by 10.[3][Total: 27] UCLES 20190452/22/M/J/19[Turn over

103Jamal opened a toy factory on 1 March 2018.On that date he purchased the following non-current assets. 100 00044 0001 65015 450PremisesFactory machineryLoose tools for factoryOffice fixtures and fittingsJamal decided on the following depreciation policy.1No depreciation would be charged on premises.2Factory machinery and office fixtures and fittings would be depreciated by 20% per annumusing the straight line (equal instalment) method of depreciation.3Loose tools would be revalued at the end of each financial year.Jamal provided the following information.For the year ended 28 February 2019Purchases of raw materialsPurchases of finished goodsPurchase returns of raw materialsCarriage on raw materialsDirect factory wagesIndirect factory wagesOffice and sales staff wagesOperating expensesInsurance (for 16 months to 30 June 2019)Sales returnsRevenue 45 68012 4001 0303 24029 75018 75025 3608 2503 2002 250?At 28 February 2019Inventory of raw materialsInventory of work in progressInventory of finished goodsLoose tools at valuationDirect factory wages accruedOperating expenses accrued4 1503 3108 9001 3203 040550The operating expenses and the insurance are to be apportioned 75% to the factory and 25% tothe office.Jamal’s mark-up is 25%. UCLES 20190452/22/M/J/19

11REQUIRED(a) Prepare the manufacturing account for the year ended 28 February 2019.JamalManufacturing Account for the year ended 28 February 2019 . . . . .

ACCOUNTING 0452/22 Paper 2 May/June 2019 1 hour 45 minutes Candidates answer on the Question Paper. No Additional Materials are required. 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 an HB pencil for any diagrams or graphs. Do not use staples, paper clips, glue or correction fluid. DO .

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