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Macmillan Education
4 Crinan Street, London, N1 9XW
A division of Macmillan Publishers Limited
Companies and representatives throughout the world
www.macmillan-caribbean.com
ISBN 978-0-230-48257-9
© Caribbean Examinations Council (CXC®) 2018www.cxc.org
www.cxc-store.com
The author has asserted their right to be identified as the author of this work in accordance with the
Copyright, Design and Patents Act 1988.
First published 2014
This revised edition published 2018
Permission to copy
The material in this book is copyright. However, the publisher grants permission for copies to be
made without fee. Individuals may make copies for their own use or for use by classes of which they
are in charge; institutions may make copies for use within and by the staff and students of that
institution. For copying in any other circumstances, prior permission in writing must be obtained
from Macmillan Publishers Limited. Under no circumstances may the material in this book be used,
in part or in its entirety, for commercial gain. It must not be sold in any format.
Designed by Macmillan Publishers Limited
Cover design by Macmillan Publishers Limited and Red Giraffe
CAPE® Accounting Free Resources
LIST OF CONTENTS
CAPE® Accounting Syllabus Extract 3
CAPE® Accounting Syllabus 4
CAPE® Accounting Specimen Papers and Mark Schemes: 54
Unit 1 Paper 01 55
Mark Scheme 63
Unit 1 Paper 02 64
Mark Scheme 71
Unit 1 Paper 032 79
Mark Scheme 90
Unit 2 Paper 01 97
Mark Scheme 105
Unit 2 Paper 02 106
Mark Scheme 112
Unit 2 Paper 032 120
Mark Scheme 135
CAPE® Accounting Subject Reports:
2006 Subject Report 141
2007 Subject Report 150
2008 Subject Report (Trinidad and Tobago) 158
2008 Subject Report (Rest of the Caribbean) 171
2009 Subject Report 181
2010 Subject Report 197
2011 Subject Report 209
2012 Subject Report 220
2013 Subject Report 235
2014 Subject Report 250
2015 Subject Report 271
2017 Subject Report 282
Accounting
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Unit 1: Financial Accounting
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Unit 2: Cost and Management Accounting
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Effective for examinations from May–June 2013
SYLLABUS
ACCOUNTING
CXC A8/U2/12
Caribbean Advanced Proficiency Examination®
CXC A8/U2/12
Correspondence related to the syllabus should be addressed to: The Pro-Registrar Caribbean Examinations Council Caenwood Centre 37 Arnold Road, Kingston 5, Jamaica Telephone Number: + 1 (876) 630-5200 Facsimile Number: + 1 (876) 967-4972 E-mail Address: [email protected] Website: www.cxc.org Copyright ©2012 by Caribbean Examinations Council Prince Road, Pine Plantation Road, St Michael BB11091
CXC A8/U2/12
This document CXC A8/U2/12 replaces CXC A8/U2/01 issued in 2001.
Please note that the syllabus has been revised and amendments are indicated by italics.
First issued 2001 Revised 2012
Amended 2013 Amended 2015 Amended 2016
Please check the website, www.cxc.org for updates on CXC’s syllabuses.
CXC A8/U2/12
INTRODUCTION ........................................................................................................................................ i
RATIONALE .............................................................................................................................................. 1
AIMS ........................................................................................................................................................ 1
SKILLS AND ABILITIES TO BE ASSESSED ................................................................................................... 2
PREREQUISITES OF THE SYLLABUS .......................................................................................................... 2
STRUCTURE OF THE SYLLABUS ................................................................................................................ 2
UNIT 1: FINANCIAL ACCOUNTING ......................................................................................................... 4
MODULE 1: ACCOUNTING THEORY, RECORDING AND CONTROL SYSTEMS ............................. 4
MODULE 2: PREPARATION OF FINANCIAL STATEMENTS .......................................................... 9
MODULE 3: FINANCIAL REPORTING AND INTERPRETATION ................................................... 14
UNIT 2: COST AND MANAGEMENT ACCOUNTING ................................................................................ 19
MODULE 1: COSTING PRINCIPLES ............................................................................................ 19
MODULE 2: COSTING SYSTEMS ................................................................................................ 24
MODULE 3: PLANNING AND DECISION MAKING ..................................................................... 28
OUTLINE OF ASSESSMENT .................................................................................................................... 32
REGULATIONS FOR PRIVATE CANDIDATES ........................................................................................... 43
REGULATIONS FOR RESIT CANDIDATES ................................................................................................ 45
ASSESSMENT GRID ................................................................................................................................ 45
Contents
