A-LevelAccountingControl AccountsOct/Nov 2022Paper 1 Q131 Mark

The following information is available for the year ended 31 December 2021. $trade payables at 1 January 2021 18000 trade payables at 31 December 2021 14000 discount received 6000 payments to credit suppliers 158 000 returns outwards 3000 contra to sales ledger control account 2000 What were the credit purchases for the year?

Q: What is the correct answer to this A-Level Accounting question?

The correct answer is C: $165000.

Q: What topic does this question test?

This question tests Control Accounts in A-Level Accounting (syllabus code 9706). It is worth 1 mark.

A$143000

B$161000

C$165000

D$173000

✓ Correct Answer

The correct answer is C: $165000

📋 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 Control Accounts 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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