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Mark Scheme (Provisional) Summer 2021
Mark Scheme (Provisional) Summer 2021
Summer 2021
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Summer 2021
Question Paper Log Number P66467A
Publications Code 4AC1_01_2106_MS
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© Pearson Education Ltd 2021
General Marking Guidance
Invoice
Leon
Spring Street
Newport
NP19 3HS
Phoenix No. 3240
22 Kerry Drive
Date 29 March 2021
Bradford BD8 6GK
Quantity Description Unit cost Total cost
$ $
6 Mobile phones 85.50 (i) 513.00 (1)
(5)
(5)
Daya
Bank Reconciliation Statement at 30 April 2021
$
Updated balance in bank per cash book 543 (1)
Unpresented cheques 640 (1)
Outstanding lodgements (1 485) (1)
Balance per bank statement (302) (1of)
(5)
Date Details Discount Cash Bank Date Details Discount Cash Bank
2021 $ $ $ 2021 $ $ $
Apr 1 Balance b/d 25* Apr 1 Balance b/d 110*
(1) for
both bals
3 Joseph 162 1 458 12 BL Council 220
(1) (1)
21 Sales 80 23 Bank 65
(1) (1)
(10)
Question Answer Mark
Number
14(b) Award up to 2 marks for each benefit and 1 mark for a conclusion.
Sample answer
Avoids overcrowding the main cash book (1) so reducing the number of entries
made by the main cashier (1).
Yes, maintaining a separate petty cash system will be beneficial to Raheem (1).
Date Date
Details $ Details $
2021 2021
1 Mar Balance b/d 56 240 31 Mar Contra/set-off 120
(1)
31 Sales day book 38 910 Cash book / Discounts 720
(1) allowed (1)
Bank/cash 410 Journal /Irrecoverable 450
book (1) debts (1)
Interest 80 Bank/cash book 44 600
charged (1) (1)
Sales returns day 1 420
book (1)
Balance c/d 48 330
95 640 95 640
1 Apr Balance b/d 48 330
(9)
Question Answer Mark
Number
15(b) Award 1 mark for each figure as indicated.
Award 1 mark for all correct dates and details.
Trade Payables Ledger Control Account
2 Suspense 90 (1)
Sample answer
Ensures the arithmetical accuracy of the entries in the books (1) as both sides
must be equal (1).
However, it does not identify all types of error (1), for example an error of
principle. (1)
To take account of the likelihood that some debtors will not be able to pay the
amount due (1), which ensures compliance with the prudence concept (1).
Other payables
Provision
(1)
Other receivables
Provision
(1)
Question Answer Mark
Number
17(c) Award marks as indicated.
The benefit from capital expenditure is expected to last for more than one year
(1) whereas the benefit from revenue expenditure is expected to last
for less than one year (1).
(6)