Centre Number Candidate Number Pearson Edexcel .
Write your name hereSurnameOther namesPearson EdexcelInternational GCSECentre NumberCandidate NumberAccountingLevel 1/2Paper 2: Financial StatementsSample assessment material for first teachingSeptember 2017Time: 1 hour 15 minutesPaper Reference4AC1/02You do not need any other materials.Total MarksInstructionsblack ink or ball-point pen. Usein the boxes at the top of this page with your name, Fillcentre number and candidate number.all questions. Answerthe questions in the spaces provided Answer– there may be more space than you need. Calculators may be used.Informationtotal mark for this paper is 50. Themarks for each question are shown in brackets The– use this as a guide as to how much time to spend on each question.Adviceeach question carefully before you start to answer it. Readto answer every question. Try Check your answers if you have time at the end.Turn overS55186A 2017 Pearson Education Ltd.1/1*S55186A0111*Pearson Edexcel International GCSE in AccountingSample Assessment Materials – Issue 1 – October 2016 Pearson Education Limited 201635
Answer ALL questions. Write your answers in the spaces provided.1 (a) (i) State two accounting concepts used in the depreciation of non-current assets.(2)1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .(ii) State two reasons why non-current assets depreciate.(2)1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .(iii) Identify which accounts are used when an equipment is disposed bycompleting the following account. The first one has been completed for you.(3)Asset Disposal AccountDateDetails DateDetails Equipment*S55186A0311*Pearson Edexcel International GCSE in AccountingSample Assessment Materials – Issue 1 – October 2016 Pearson Education Limited 2016337Turn over
Brian Jack and Terry are in partnership, trading as Pullman LLP.The partners provided the following balances for the year ended 31 July 2016. Cash at bank12 150Cash in hand2 650Capital accounts at 31 July 2016: Brian80 000 Jack60 000 Terry70 000Current accounts at 31 July 2016: Brian8 000 Jack7 200 Terry8 000 DrEquipment Cost30 000 Accumulated depreciation10 800Fixtures and fittings Cost Accumulated depreciationInventory at 31 July 2016Other payablesTrade Payables ledger control account438157 80041 56043 0902 22635 900Provision for irrecoverable debts1 300Trade Receivables ledger control account63 96*S55186A0411*Pearson Edexcel International GCSE in AccountingSample Assessment Materials – Issue 1 – October 2016 Pearson Education Limited 2016
(b) Prepare the statement of financial position at 31 July 2016.(10)Pullman LLPStatement of financial position at 31 July 2016. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .*S55186A0511*Pearson Edexcel International GCSE in AccountingSample Assessment Materials – Issue 1 – October 2016 Pearson Education Limited 2016539Turn over
On 1 August 2016 one of the partnership’s credit customers notified them that theywere unable to pay their debts of 2 000. It was agreed to write this off.(c) Prepare the irrecoverable debts account for this transaction, showing anytransfers at the year end.(2)Irrecoverable Debts AccountDateDetails DateDetails(d) Explain why Brian Jack and Terry and have chosen to form this type of businessstructure. (6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .(Total for Question 1 25 marks)640*S55186A0611*Pearson Edexcel International GCSE in AccountingSample Assessment Materials – Issue 1 – October 2016 Pearson Education Limited 2016
2 On 1 May 2015 Sita started trading as Sita’s Fabric Services. On that day she investedHKD 4 500 in the business represented by: vehicle HKD 2 500 fabric purchase HKD 1 900 cash at bank HKD 100On 30 April 2016 Sita provided the following information. 8Bank transactions On 15 August 2015 she purchased machinery for HKD 6 000. She anticipatesthat it will have a scrap value of HKD 1 000 in four years. A full year’sdepreciation is charged in the year of acquisition. On 30 November 2015 a payment of HKD 3 400 was made for insurance forthe 12 months to 31 October 2016. During the year: General expenses: HKD 11 500 Vehicle expenses: HKD 1 750 Rent: HKD 150 per month Received from credit customers: HKD 47 450 Paid to credit suppliers: HKD 18 500 30 April 2016 Trade receivables HKD 4 500 Trade payables HKD 3 250 Inventory HKD 2 250 Sita is in a dispute with a customer and has agreed to issue a credit note forHKD 1 200 for faulty goods that were supplied in March 2016.42*S55186A0811*Pearson Edexcel International GCSE in AccountingSample Assessment Materials – Issue 1 – October 2016 Pearson Education Limited 2016
(a) Calculate Sita’s:(i) sales for the year.(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .(ii) purchases for the year.(2). . . . . . . . . . . . . . . . . . . . . . . . . .
Centre Number Candidate Number Write your name here Surname Other names Total Marks Paper Reference Turn over Sample assessment material for first teaching September 2017 Time: 1 hour 15 minutes Instructions Use black ink or ball-point pen. Fill in the boxes at the top of this page with your name, centre number and candidate number.
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Pearson Education LTD. Pearson Education Australia PTY, Limited. Pearson Education Singapore, Pte. Ltd. Pearson Education North Asia, Ltd. Pearson Education Canada, Ltd. Pearson Educatión de Mexico, S.A. de C.V. Pearson Education—Japan Pearson Education Malaysia, Pte. Ltd. Library of Co
Centre Number Candidate Number Write your name here Surname Other names Total Marks Paper Reference S54261A 2017 Pearson Education Ltd. 1/1/1/1/1/1/1/ *S54261A0125* Mathematics . Pearson Edexcel Level 3 GCE Turn over Candidates may use any calculator permitted by Pearson regulations.
Centre Number Candidate Number Write your name here Surname Other names Total Marks Paper Reference S54261A 2017 Pearson Education Ltd. 1/1/1/1/1/1/1/ *S54261A0125* Mathematics . Pearson Edexcel Level 3 GCE Turn over Candidates may use any calculator permitted by Pearson regulations.
Pearson (UK) 80 Strand, London WC2R 0RL, UK T 44 (0)20 7010 2000 F 44 (0)20 7010 6060 firstname.lastname@pearson.com www.pearson.com Pearson (US) 1330 Avenue of the Americas, New York City, NY 10019, USA T 1 212 641 2400 F 1 212 641 2500 firstname.lastname@pearson-inc.com www.pearson.com Pearson Education One Lake Street, Upper Saddle River,
SHARE A CANDIDATE As a recruiter, you can share a candidate with a hiring manager. From a Job Requisition: 1. Click the Candidates tab. 2. Click a candidate's name link. 3. Click the candidate's Related Actions button, and select Candidate Actions Share Candidate. 4. Click OK. 5. The candidate name and the requisition to which they are .
Pearson Edexcel International Advanced Level P56147A *P56147A0128* 2019 Pearson Education Ltd. 1/1/1/1/1/ Turn over Instructions Use black ink or ball‑point pen. Fill in the boxes at the top of this page with your name, centre number and candidate number. Answer all questions. Answer the questions in the spaces provided
23 October Mapleton Choir Spring Concerts : Friday 23 October @ 7pm and Sunday 25th October @ 2.30pm - held at Kureelpa Hall . 24 October Country Markets, Mapleton Hall 8am to 12 noon. 24 October Community Fun Day, Blackall Range Kindergarten. 3 November Melbourne Cup Mapleton Bowls Club Luncheon, 11am.
