Cambridge International Examinations
Cambridge International Advanced Subsidiary and Advanced Level
Paper 1 Multiple Choice
Multiple Choice Answer Sheet
Soft clean eraser
Soft pencil (type B or HB is recommended)
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Write in soft pencil.
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Write your name, Centre number and candidate number on the Answer Sheet in the spaces provided
unless this has been done for you.
DO NOT WRITE IN ANY BARCODES.
There are thirty questions on this paper. Answer all questions. For each question there are four possible
answers A, B, C and D.
Choose the one you consider correct and record your choice in soft pencil on the separate Answer Sheet.
Read the instructions on the Answer Sheet very carefully.
Each correct answer will score one mark. A mark will not be deducted for a wrong answer.
Any rough working should be done in this booklet.
Calculators may be used.
This document consists of 10 printed pages and 2 blank pages.
© UCLES 2014
Which items will be debited to accounts in the purchases ledger?
payments to suppliers
1 and 2
2 and 3
2 and 4
3 and 4
The accounting year end of a business is 31 October.
On 1 April the business rents out part of its warehouse for an annual rent of $6000. Payments
were received in equal instalments on 1 April, 1 July, 1 October and 1 January.
At 31 October what would the financial statements show?