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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 rehearse of examiners in this examination session. It is the belongings of the International Baccalaureate and mustiness not be reproduced or distributed to any other somebody without the authorization of IB Cardiff. 3 1. (a) (i) body politic in your root booklet the values for: nett notes diminish in October completion offset in October closing quietus in November net bullion flow in celestial latitude. September Inflows Fees Registration measure 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 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 in all stainlessly. 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. 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 on that point are no months in which the school has to use the overdraft forwardness of the bank. It does ! not take away to borrow. It seems that expenses are rather graduate(prenominal) for the two months when there are no students. If they could keep expenses ware during those months, cash flow could improve. The allowance fees are necessary to return the pilot program 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, pasture it on our website: BestEssayCheap.com

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