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M08/3/BUSMT/SP2/ENG/TZ0/XX/M+ MARKSCHEME May 2008 BUSINESS AND concern warning Level Paper 2 21 pages 2 M08/3/BUSMT/SP2/ENG/TZ0/XX/M+ This markscheme is confidential and for the exclusive enforce of examiners in this examination session. It is the belongings of the International Baccalaureate and must not be reproduced or distributed to any other soulfulness without the authorization of IB Cardiff. 3 1. (a) (i) body politic in your firmness of purpose booklet the values for: sack notes senior hightail it in October fulfilment offset in October closing remnant in November net cash in flow in declination. September Inflows Fees Registration fundamental 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] Dece mber 0 0 9500 20 000 29 500 (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 all rightly. 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, present only a basic knowledge of cash flow. on that point 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 there are no months in which the school has to use the overdraft instalme nt of the bank. It does not take away to bo! rrow. It seems that expenses are rather high for the two months when there are no students. If they could keep expenses slew during those months, cash flow could improve. The allowance fees are necessary to domiciliate 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, regularize it on our website: BestEssayCheap.com

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