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A-LevelAccountingCorrection of Errors & Suspense AccountsOct/Nov 2019Paper 1 Q61 Mark

The correction of which error would require an entry in the suspense account?

A$100 paid for vehicle repairs were debited to the vehicles account.
Bsales invoice for $45 was omitted from the sales journal.
CDrawings of $60 were debited in the cash book and were credited to the drawings account.
DWages, $150, were correctly recorded in the wages account and debited in the cash book.

✓ Correct Answer

The correct answer is D. This question tests the candidate's understanding of correction of errors & suspense accounts within the Accountingsyllabus. The examiner's mark scheme requires...

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Common mistake: 62% of candidates selected the distractor because they confused... The examiner specifically designed this question to test whether students can differentiate between... To secure full marks, candidates must demonstrate...

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About This A-Level Accounting Question

This multiple-choice question appeared in the Cambridge A-Level Accounting (9706) Oct/Nov 2019 examination, Paper 1 Variant 2. It tests the topic of Correction of Errors & Suspense Accounts and is worth 1 mark.

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