This is the official Cambridge mark scheme for Accounting (9706) Mark Scheme 2 from the 2005 May-June session. Mark schemes show exactly how each mark is awarded, including acceptable alternative answers, required key terms, and common errors that lose marks. Cambridge mark schemes use notation like "allow," "accept," and "do not credit" to define the boundary between full marks and zero.
Also referenced as: 9706_s05_ms_2 · 9706/2/m/j/05 ms · 9706/2 May/June 2005 ms
Paper 2: Structured Questions — This is Paper 2: Structured Questions, worth 90 marks with a duration of 1h 30m. Structured questions requiring financial statement preparation, ledger accounts, ratio analysis, and discursive responses. Must use correct formats and labels.
This mark scheme corresponds to 9706_s05_qp_2. For maximum revision benefit, attempt the question paper under strict exam conditions first, then use this mark scheme to self-assess. Pay attention to the marking notation: "allow" means an alternative is accepted, "do not credit" means a specific phrasing is rejected even if technically correct, and "ORA" (or reverse argument) means the mark can also be earned with the opposite reasoning.
Cambridge mark schemes reward precise language. For Accounting (9706), look for keywords the examiner requires — definitions must include specific terms (e.g., "per unit mass," "resultant"), and calculations must show working even if the final answer is correct. Understanding mark scheme conventions helps you write answers that hit every marking point, not just the general idea.
