9706_w23_qp_33

Cambridge International AS & A Level * 6 1 1 7 5 6 7 0 0 2 * ACCOUNTING 9706/33 Paper 3 Financial Accounting October/November 2023 1 hour 30 minutes You must answer on the question paper. You will need: Insert (enclosed) INSTRUCTIONS ● Answer all questions. ● Use a black or dark blue pen. ● Write your name, centre number and candidate number in the boxes at the top of the page. ● Write your answer to each question in the space provided. ● Do not use an erasable pen or correction fluid. ● Do not write on any bar codes. ● You may use an HB pencil for any diagrams, graphs or rough working. ● You may use a calculator. ● International accounting terms and formats should be used as appropriate. ● You should show your workings. INFORMATION ● The total mark for this paper is 75. ● The number of marks for each question or part question is shown in brackets [ ]. ● The insert contains all of the sources referred to in the questions. This document has 12 pages. Any blank pages are indicated. DC (PQ) 312026/2 © UCLES 2023 [Turn over

Cambridge International AS & A Level * 6 1 1 7 5 6 7 0 0 2 * ACCOUNTING 9706/33 Paper 3 Financial Accounting October/November 2023 1 hour 30 minutes You must answer on the question paper. You will need: Insert (enclosed) INSTRUCTIONS ● Answer all questions. ● Use a black or dark blue pen. ● Write your name, centre number and candidate number in the boxes at the top of the page. ● Write your answer to each question in the space provided. ● Do not use an erasable pen or correction fluid. ● Do not write on any bar codes. ● You may use an HB pencil for any diagrams, graphs or rough working. ● You may use a calculator. ● International accounting terms and formats should be used as appropriate. ● You should show your workings. INFORMATION ● The total mark for this paper is 75. ● The number of marks for each question or part question is shown in brackets [ ]. ● The insert contains all of the sources referred to in the questions. This document has 12 pages. Any blank pages are indicated. DC (PQ) 312026/2 © UCLES 2023 [Turn over

2 1 Read Source A in the insert. (a) Complete the following table by calculating the required values for each category of property, plant and equipment at 30 June 2022 . Use the space provided to show your workings. Cost Accumulated Carrying depreciation value $ $ $ Premises Machinery Motor vehicles Total 620 000 Workings: Premises Machinery Motor vehicles [9] © UCLES 2023 9706/33/O/N/23

2 1 Read Source A in the insert. (a) Complete the following table by calculating the required values for each category of property, plant and equipment at 30 June 2022 . Use the space provided to show your workings. Cost Accumulated Carrying depreciation value $ $ $ Premises Machinery Motor vehicles Total 620 000 Workings: Premises Machinery Motor vehicles [9] © UCLES 2023 9706/33/O/N/23

3 (b) Prepare the schedule of non-current assets to use as a note to the financial statements for the year ended 30 June 2023 . Use the space provided for workings on page 4 to show your workings. ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... [Turn over © UCLES 2023 9706/33/O/N/23

3 (b) Prepare the schedule of non-current assets to use as a note to the financial statements for the year ended 30 June 2023 . Use the space provided for workings on page 4 to show your workings. ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... © UCLES 2023 9706/33/O/N/23 [Turn over