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A-LevelAccountingErrors and Suspense AccountsOct/Nov 2023Paper 1 Q71 Mark

A business received $100 cash from a credit customer in settlement of a debt. When recording it, an error of commission was made. Which statement about the debit and credit columns of the trial balance is correct?

AThe total of the credit column was $100 higher than the total of the debit column.
BThe total of the debit column was $100 higher than the total of the credit column.
CThe totals of both columns were the same as if the error had not taken place.
DThe totals of both columns were understated by the same amount.

✓ Correct Answer

The correct answer is C: The totals of both columns were the same as if the error had not taken place.

📋 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 Errors and Suspense 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 2023 examination, Paper 1 Variant 2.

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