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Accounts Unit 2 6002/01 Mark Scheme June 2010

Accounts Unit 2 6002/01 Mark Scheme June 2010

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Published by Daniyal Siddiqui

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Published by: Daniyal Siddiqui on Jun 05, 2011
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Mark Scheme (Results)Summer 2010
GCE ACCOUNTING(6002) Paper 01
Edexcel Limited. Registered in England and Wales No. 4496507
Registered Office: One90 High Holborn, London WC1V 7BH
 Edexcel is one of the leading examining and awarding bodies in the UK andthroughout the world. We provide a wide range of qualifications including academic,vocational, occupational and specific programmes for employers.Through a network of UK and overseas offices, Edexcel’s centres receive the supportthey need to help them deliver their education and training programmes to learners.For further information, please call our GCE line on 0844 576 0025, our GCSE team on0844 576 0027, or visit our website atwww.edexcel.com.
If you have any subject specific questions about the content of thisMark Scheme that require the help of a subject specialist, you mayfind ourAsk The Expertemail service helpful.Ask The Expert can be accessed online at the following link:http://www.edexcel.com/Aboutus/contact-us/ Alternatively, you can speak directly to a subject specialist atEdexcel on our dedicatedsubject*telephone line: 0207 190 5329
Summer 2010Publications Code UA023381All the material in this publication is copyright© Edexcel Ltd 2010
Section A
QuestionNumberAnswer Mk1(a)
Q1 Mark SchemeBengal Bay Railway plcBalance sheet as at 31 March 2010
 A Called up share capital not paid 2800
 B Fixed assets
I Intangible assets 
Licences and patents purchased 750000
II Tangible Assets 
Buildings 2120000
 Land 5500000
 Plant and Machinery 3987000
 Trains and locomotives 4320000
O/FC Current Assets
I Stocks 
Stocks of Consumables 127000
II Debtors 
Trade debtors 24000
 Prepayments 4760
 Rent Received 3970
IV Cash at bank and in hand 
Cash In Hand 345000
O/FD Prepayments and Accrued IncomeE Creditors: Amounts falling duewithin one year 
 Bank Overdraft 652000
 Interest on Bank Loan 25000
 Trade Creditors 122000
 Accruals 7400
O/FF Net current assets (liabilities)
O/FG Total assets less net currentliabilities
O/FH Creditors: amounts falling due after more than one year 
 Bank Loan 3000000

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