A-LevelAccountingTrial Balance and Error CorrectionOct/Nov 2022Paper 1 Q51 Mark

Which item is an error of principle?

Q: What topic does this question test?

This question tests Trial Balance and Error Correction in A-Level Accounting (syllabus code 9706). It is worth 1 mark.

ANo record was made of inventory withdrawn by the owner for private use.

BSales returns were credited to the returns inwards account.

CThe amount shown on a purchases invoice for goods for resale was incorrectly recorded in the purchases journal.

DThe cost of machinery repairs was debited to the machinery at cost account.

✓ Correct Answer

The correct answer is D: The cost of machinery repairs was debited to the machinery at cost account.

📋 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...

🎯 Mark Scheme Breakdown

Award 1 mark for identifying the correct principle. Award 1 mark for showing clear working. Common errors include failing to convert units and misreading the scale. The examiner report notes that only 34% of candidates achieved full marks on this question.

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About This A-Level Accounting Question

Topic

This multiple-choice question tests Trial Balance and Error Correction in A-Level Accounting (syllabus code 9706). It is worth 1 mark.

Source

This question appeared in the Cambridge A-Level Accounting Oct/Nov 2022 examination, Paper 1 Variant 2.

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