A-LevelAccountingProvision for Doubtful DebtsOct/Nov 2021Paper 1 Q101 Mark
Frieda's provision for the doubtful debts account for the year included a debit entry representing the change in the amount provided. The rate of provision for doubtful debts has not changed. What might have happened during the year to make this entry necessary? 1 Credit control procedures had been improved. 2 Credit control procedures had been reduced. 3 Total trade receivables had decreased. 4 Total trade receivables had increased.
A1 and 3
B1 and 4
C2 and 3
D2 and 4
✓ Correct Answer
The correct answer is A. This question tests the candidate's understanding of provision for doubtful debts within the Accountingsyllabus. The examiner's mark scheme requires...
📋 Examiner Report & Trap Analysis
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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