unit f012 - ocr examination questions and mark scheme extracts
TRANSCRIPT
2 of 270 AS Level Accounting
Contents Contents 2 Introduction 3 Sole Trader: Final Accounts of Sole Traders 5 Correction of Errors 21 Control Accounts 47 Accounting Adjustments and Statements: Incomplete Records 61 Accounting Adjustments and Statements: Accounting Adjustments 105 Organisations 123 Partnership: Final Accounts of Partnerships and Revaluation and Goodwill 139 Clubs and Societies: Final Accounts of Clubs and Societies 179 Analysis and Evaluating of Accounting Statements 211 Budgeting: Introduction to Budgeting 259 ICT in Accounting 261
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Introduction
Background
A new structure of assessment for A Level has been introduced, for first teaching from September 2008. Some of the changes include:
• The introduction of stretch and challenge (including the new A* grade at A2) – to ensure that every young person has the opportunity to reach their full potential
• The reduction or removal of coursework components for many qualifications – to lessen the volume of marking for teachers
• A reduction in the number of units for many qualifications – to lessen the amount of assessment for learners
• Amendments to the content of specifications – to ensure that content is up-to-date and relevant.
OCR has produced an overview document, which summarises the changes to Accounting. This can be found at www.ocr.org.uk, along with the new specification.
In order to help you plan effectively for the implementation of the new specification OCR has produced a Scheme of Work and Sample Lesson Plans for the AS Level Accounting H011 Unit F012. The Support Materials are contained within the booklet Support Materials AS Level Accounting H011: Unit F012. http://www.ocr.org.uk/qualifications/asa_levelgceforfirstteachingin2008/accounting/documents.html#Support_materials These Support Materials are designed for guidance only and play a secondary role to the Specification.
This booklet contains additional Support Materials designed to accompany and complement the Unit F012 Scheme of Work. It contains the OCR examination questions referenced within the Scheme of Work Unit together with relevant mark scheme extracts.
The Specification is the document on which assessment is based and specifies what content and skills need to be covered in delivering the course. At all times, therefore, this Support Material booklet should be read in conjunction with the Specification. If clarification on a particular point is sought then that clarification should be found in the Specification itself.
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Correction of Errors
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Correction of Errors
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Control Accounts
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F012 Specimen Peter Green Question 2
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2501 Jun 2001 Ruth Collins Question 2
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2501 Jan 2006 Murdoch Question 2
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2501 Jan 2003 Polar Question 2
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F012 Specimen Peter Green Question 2
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F012 Specimen Almond, Barley and Cherry Question 1
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AS Level Accounting 233 of 270
Analysis and Evaluation of Accounting Statements
2502 Jan 2005 Holt Francis Question 3 Mark scheme
234 of 270 AS Level Accounting
Analysis and Evaluation of Accounting Statements
2502 Jan 2005 Holt Francis Question 3 Mark scheme continued
AS Level Accounting 235 of 270
Analysis and Evaluation of Accounting Statements
2502 Jun 2004 Serjo Deli Question 3
236 of 270 AS Level Accounting
Analysis and Evaluation of Accounting Statements
2502 Jun 2004 Serjo Deli Question 3 Mark scheme
AS Level Accounting 237 of 270
Analysis and Evaluation of Accounting Statements
2502 Jun 2004 Serjo Deli Question 3 Mark scheme continued
238 of 270 AS Level Accounting
Analysis and Evaluation of Accounting Statements
2502 Jan 2004 D Kenton Question 2
AS Level Accounting 239 of 270
Analysis and Evaluation of Accounting Statements
2502 Jan 2004 D Kenton Question 2 Mark scheme
240 of 270 AS Level Accounting
Analysis and Evaluation of Accounting Statements
2502 Jan 2004 D Kenton Question 2 Mark scheme
AS Level Accounting 241 of 270
Analysis and Evaluation of Accounting Statements
2502 Jun 2003 Food and Furniture Question 3
242 of 270 AS Level Accounting
Analysis and Evaluation of Accounting Statements
2502 Jun 2003 Food and Furniture Question 3 continued
AS Level Accounting 243 of 270
Analysis and Evaluation of Accounting Statements
2502 Jun 2003 Food and Furniture Question 3 Mark scheme
244 of 270 AS Level Accounting
Analysis and Evaluation of Accounting Statements
2502 Jan 2003 Robert Green Question 3
AS Level Accounting 245 of 270
Analysis and Evaluation of Accounting Statements
2502 Jan 2003 Robert Green Question 3 continued
246 of 270 AS Level Accounting
Analysis and Evaluation of Accounting Statements
2502 Jan 2003 Robert Green Question 3 Mark scheme
AS Level Accounting 247 of 270
Analysis and Evaluation of Accounting Statements
2502 Jun 2002 Abatron and Megasonic Question 1
248 of 270 AS Level Accounting
Analysis and Evaluation of Accounting Statements
2502 Jun 2002 Abatron and Megasonic Question 1 continued
AS Level Accounting 249 of 270
Analysis and Evaluation of Accounting Statements
2502 Jun 2002 Abatron and Megasonic Question 1 Mark scheme
250 of 270 AS Level Accounting
Analysis and Evaluation of Accounting Statements
2502 Jun 2002 Abatron and Megasonic Q1 Mark scheme cont
AS Level Accounting 251 of 270
Analysis and Evaluation of Accounting Statements
2502 Jan 2002 Johal Question 3
252 of 270 AS Level Accounting
Analysis and Evaluation of Accounting Statements
2502 Jan 2002 Johal Question 3 Mark scheme
AS Level Accounting 253 of 270
Analysis and Evaluation of Accounting Statements
2502 Jun 2001 Nick Johnson Question 2
254 of 270 AS Level Accounting
Analysis and Evaluation of Accounting Statements
2502 Jun 2001 Nick Johnson Question 2 continued
AS Level Accounting 255 of 270
Analysis and Evaluation of Accounting Statements
2502 Jun 2001 Nick Johnson Question 2 Mark scheme
256 of 270 AS Level Accounting
Analysis and Evaluation of Accounting Statements
2502 Jun 2001 Nick Johnson Question 2 Mark scheme continued
AS Level Accounting 257 of 270
258 of 270 AS Level Accounting
Budgeting: Introduction to Budgeting
AS Level Accounting 259 of 270
Budgeting: Introduction to Budgeting
F012 Specimen Amber Question 4
260 of 270 AS Level Accounting
Budgeting: Introduction to Budgeting
F012 Specimen Amber Question 4 Mark scheme
AS Level Accounting 261 of 270
262 of 270 AS Level Accounting
ICT in Accounting
AS Level Accounting 263 of 270
ICT in Accounting
F002 Jun 2007 J Savill Question 3
264 of 270 AS Level Accounting
ICT in Accounting
F002 Jun 2007 J Savill Question 3 Mark scheme
AS Level Accounting 265 of 270
ICT in Accounting
F002 Jun 2007 J Savill Question 3 Mark scheme continued
266 of 270 AS Level Accounting
ICT in Accounting
2501 Jun 2003 Mevish Ali Question 2
AS Level Accounting 267 of 270
ICT in Accounting
2501 Jun 2003 Mevish Ali Question 2 continued
268 of 270 AS Level Accounting
ICT in Accounting
2501 Jun 2003 Mevish Ali Question 2 Mark scheme
AS Level Accounting 269 of 270
ICT in Accounting
2501 Jun 2003 Mevish Ali Question 2 Mark scheme continued
270 of 270 AS Level Accounting
ICT in Accounting
2501 Jun 2003 Mevish Ali Question 2 Mark scheme continued