Cambridge International ExaminationsCambridge International General Certificate of Secondary EducationOctober/November 2017Paper 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.coate.w.exam-m[Turn overwDC (RCL (KM)) 136499/4 UCLES 2017mThis document consists of 20 printed pages.w* 6 5 6 0 4 2 0 4 2 4 *0452/22ACCOUNTING
21Saffie is a trader. She maintains a three column cash book and also a petty cash book. Theimprest amount is 150. All payments below 100 are made from petty cash.Saffie had the following transactions in September 2017.September1Petty cash imprest restored from the business bank account3Paid taxi fare, 127Paid 461 by cheque for repairs to office machinery11Purchased office stationery, 6415A cheque for 210 received from SL Stores in August wasdishonoured by the bank21Paid Faariqa, a credit supplier, 2926Received a cheque from Thushari, 392, in settlement of theamount due less 2% cash discount28Cash sales, 4840, of which 4800 was immediately paid intothe bank29Paid Sopitha’s account of 480 after deducting a cashdiscount of 2½%30Paid postage, 22REQUIRED(a) Record the above transactions in the following books which appear on the next two pages.Balance each book and bring down the balances on 1 October 2017.Petty cash book(ii)Cash bookww.ex0452/22/O/N/17w UCLES 2017am-mate.com(i)
wwmcoe.at-mam.ex0452/22/O/N/17w UCLES 2017Sept 1.2017Date63Totalreceived .Balance b/dDetailsSaffiePetty Cash Book.Totalpaid Postage andstationery Ledgeraccounts . . . . . . . . . . . . . . . . . . . . . . . Travel3[Turn over
www UCLES 2017mcoe.at.-m.am0452/22/O/N/17.ex.Balance b/dDetailsSept 12017Date.Discountallowed 120. Cash. Bank.Sept 12017DateSaffieCash Book.Balance b/dDetails.Discountreceived . Cash.3841 Bank4
5On 30 September 2017 Saffie’s bank statement showed an overdraft of 4649. She comparedthe cash book with her bank statement and found that the bank had not recorded the transactionsshown in the cash book on the following dates.September 262829In addition, the bank had debited Saffie’s business bank account with 50 which should havebeen debited to her personal bank account.REQUIRED(b) Prepare a bank reconciliation statement at 30 September 2017.SaffieBank Reconciliation Statement at 30 September 2017.w.ex[Turn overw0452/22/O/N/17w UCLES 2017am-mate.com[Total: 25]
62Mustafa opened a garment factory on 1 August 2016.On that date he purchased the following non-current assets. 210 00092 00029 80019 600PremisesFactory machineryOffice fixtures and equipmentLoose toolsMustafa decided to revalue the loose tools at the end of each financial year and also decidedthat no depreciation would be charged on premises. The other non-current assets are to bedepreciated using the straight line (equal instalment) method of depreciation at the following rates.Factory machinery at 20% per annumOffice fixtures and equipment at 15% per annumDuring his first year of trading, Mustafa purchased raw materials costing 447 400 (of which 1800were returned to the supplier) and finished goods costing 22 200. His sales of finished goodsamounted to 998 500.Mustafa made the following payments during the year ended 31 July 2017. Wages – factory operativesfactory supervisorsoffice staffGeneral expensesRates and insuranceCarriage inwardsCarriage outwards287 400101 15075 79013 40012 6002 5902 180At 31 July 2017Inventories were valued atRaw materialsWork in progressFinished goodsLoose tools were valued atWages of factory operatives accrued 62 20038 20069 70018 1003 760The general expenses are to be apportioned 3 4 to the factory and 1 4 to the office.ww.ex0452/22/O/N/17w UCLES 2017am-mate.comThe rates and insurance are to be apportioned 2 3 to the factory and 1 3 to the office.
7REQUIRED(a) Prepare the manufacturing account for the year ended 31 July 2017.MustafaManufacturing Account for the year ended 31 July 2017 .w.ex[Turn overw0452/22/O/N/17w UCLES 2017am-mate.com
8(b) Calculate the cost of sales for the year ended 31 July 2017. Mustafa wants to expand his business and needs to obtain long-term funds to finance this. Hedecided to apply for a 10-year bank loan.REQUIRED(c) Suggest one disadvantage of raising funds by means of a bank loan.(d) Suggest two other ways of raising long-term funds.1 .2
ACCOUNTING 0452/22 Paper 2 October/November 2017 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 .
IGCSE First Language English 12 IGCSE World Literature 13 IGCSE English as a Second Language 14 . IGCSE Business Studies 19 IGCSE Global Perspectives 21 IGCSE Geography 22 IGCSE History 23 IGCSE Sciences 24 IGCSE Cambridge Mathematics Extended & Core 26 . At BISP, Year 12 and 13 (Key Stage Five) students study the IB Diploma Programme (IBDP .
Sr. No. Board Std Title Qty 1 CIE Grade II Cambridge Primary English Learners Book 2 1 2 CIE Grade II Cambridge Primary English Activity book 2 1 3 CIE Grade II Cambridge Primary Mathematics: Learner's Book 2 1 4 CIE Grade II Cambridge Primary Maths Games book 2 1 5 CIE Grade II Sankalp Hindi Pathmala 2 1 6 CIE Grade II Click start computer Sc
IGCSE ARABIC for Native Arabic Speakers - Edexcel 11 GCSE ART & DESIGN - Edexcel 13 IGCSE BUSINESS STUDIES - Cambridge 15 IGCSE ECONOMICS - Cambridge 17 IGCSE COMPUTER SCIENCE - Cambridge 19 GCSE DRAMA - Edexcel 20 IGCSE ENGLISH LANGUAGE - Cambridge 22 IGCSE ENGLISH LITERATURE - Edexcel 22 IGCSE GEOGRAPHY - Edexcel 25
Schools currently teaching the CIE IGCSE should be able to continue with the same schemes of work as long as they are modified to reflect the changes in content. The table below shows how the content of the Cambridge International Examinations (CIE) IGCSE in Physics qualification (0625) maps onto the Edexcel IGCSE in Physics. Legacy CIE Comment
Cambridge IGCSE Accounting is accepted by universites and employers as proof of an understanding of the theory and concepts of accounting, and the ways in which accounting is used in a variety of modern economic and business contexts. Learners focus on the skills of recording, reporting, presenting and interpreting inancial information; these form an ideal foundation for further study, and for .
IGCSE – Accounting 0452 9 reputation of the firm which equal the difference between the net assets and selling price of the firm. 16. Direct expense of manufacturing There are any expenses which a manufacturer can directly link with the product begin manufactured 17. Appropriation account That account which shows how the profit for the year has been used 18. Collection period for trade .
0452 ACCOUNTING 0452/21 Paper 2, maximum raw mark 120 This mark scheme is published as an aid to teachers and candidates, to indicate the requirements of the examination. It shows the basis on which Examiners were instructed to award marks. It does not indicate the details of the discussions that took place at an Examiners’ meeting before marking began, which would have considered the .
standards) R MF NO DESCRIPTION TYPE SYMBOL 01 42 00 detail indicator, dashed circle, 2.5 mm (3/32") text, typical R 01 42 00 detail indicator, dashed rectangle, 2.5 mm (3/32") text, typical R 01 42 00 detail indicator for small conditions, 45 degree arrow, 2.5 mm (3/32") text, medium line R 01 42 00 dimension line: continuous, thin line with medium line for terminator R 01 42 00 dimension line .