UNIVERSITY OF CAMBRIDGE INTERNATIONAL EXAMINATIONS General Certificate of Education Advanced Subsidiary Level and Advanced Level

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ACCOUNTING Paper 2 Structured Questions 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 a soft pencil for rough working. Do not use staples, paper clips, highlighters, glue or correction fluid. DO NOT WRITE IN ANY BARCODES. Answer all questions. All accounting statements are to be presented in good style. International accounting terms and formats should be used as appropriate. Workings must be shown. You may use a calculator. 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.

9706/22
October/November 2011 1 hour 30 minutes

For Examiner’s Use 1 2 3 Total

This document consists of 15 printed pages and 1 blank page.
DC (SM/SW) 35770/2 © UCLES 2011

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Kirsty, a sole trader, prepared the following trial balance at 30 April 2011. $ 4 000 6 000 3 300 14 000 2 000 4 900 200 6 000 6 200 3 800 2 600 3 600 15 000 1 250 700 730 56 000 108 000 2 500 4 800 600 400 520 48 000 14 400 36 000 200 150 10 800 200 150 $

Rent General expenses Insurance Salaries Electricity Capital Motor expenses Bad debts Drawings Trade receivables Trade payables Cash and cash equivalents Inventory 10% Loan Loan interest Carriage outwards Commission received Ordinary goods purchased Revenue Purchases returns Sales returns Discounts allowed Discounts received Provision for doubtful debts Equipment Provision for depreciation of equipment Motor vehicles Provision for depreciation of motor vehicles

44 000

The following