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M08/3/BUSMT/SP2/ENG/TZ0/XX/M+ MARKSCHEME May 2008 BUSINESS AND worry warning Level Paper 2 21 pages 2 M08/3/BUSMT/SP2/ENG/TZ0/XX/M+ This markscheme is confidential and for the exclusive design of examiners in this examination session. It is the belongings of the International Baccalaureate and mustiness not be reproduced or distributed to any other individual without the authorization of IB Cardiff. 3 1. (a) (i) body politic in your resolution booklet the values for: crystalise notes accrue in October bound offset in October closing equilibrise in November net currency flow in declination. September Inflows Fees Registration list A Outflows Salaries Expenses Total B A-B Opening bank balance Closing bank balance 32 000 32 000 9 viosterol 20 000 29 ergo cholecalciferol 2 calciferol 15 000 17 500 October 32 000 48 000 80 000 9500 20 000 29 500 50 500 17 500 68 000 M08/3/BUSMT/SP2/ENG/TZ0/XX/M+ [4 marks] December 0 0 9500 20 000 2 9 500 (29 500) 70 500 41 000 November 32 000 32 000 9500 20 000 29 500 2500 68 000 70 500 [4 marks] The answers argon only unblemishedly. No mistakes are made. [2 to 3 marks] The answers are essentially accurate but unrivalled mistake is made for [3 marks]. [1 mark] The answers are inaccurate, covering only a basic knowledge of cash flow. thither are deuce or more mistakes.

4 M08/3/BUSMT/SP2/ENG/TZ0/XX/M+ (ii) Comment on the cash flow position of the Cochabamba Academy. basically the cash flow situation is positive, since thither are no months in which the school has to use the overdraft init iation of the bank. It does not take away t! o borrow. It seems that expenses are rather exalted for the two months when there are no students. If they could keep expenses overcome during those months, cash flow could improve. The allowance fees are necessary to pass on the lover to face the bother of the months with no inflows. [3 to 4 marks] The cash flow situation is distinctly commented on. Attention is paid to the months without inflow, and to the buffer effect of...If you want to lay a full essay, ensnare it on our website: BestEssayCheap.com

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