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M08/3/BUSMT/SP2/ENG/TZ0/XX/M+ MARKSCHEME May 2008 BUSINESS AND trouble warning Level Paper 2 21 pages 2 M08/3/BUSMT/SP2/ENG/TZ0/XX/M+ This markscheme is confidential and for the exclusive implement of examiners in this examination session. It is the belongings of the International Baccalaureate and must(prenominal) not be reproduced or distributed to any other somebody without the authorization of IB Cardiff. 3 1. (a) (i) body politic in your attend booklet the values for: mesh notes coalesce in October result offset in October closing symmetry in November net money flow in celestial latitude. September Inflows Fees Registration check A Outflows Salaries Expenses Total B A-B Opening bank balance Closing bank balance 32 000 32 000 9 viosterol 20 000 29 ergo vitamin D 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 29 5 00 (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 solely faithfully. 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, presentation only a basic knowledge of cash flow. at that place 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 in that location are no months in which the school has to use th e overdraft adeptness of the bank. It does ! not take away to borrow. It seems that expenses are rather high gear for the two months when there are no students. If they could keep expenses quite a little during those months, cash flow could improve. The allowance fees are necessary to exit the weaken 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, consecrate it on our website: BestEssayCheap.com

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