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A-LevelAccountingControl AccountsOct/Nov 2023Paper 1 Q111 Mark

A credit customer gave cash to a sales ledger clerk in part settlement of her debt. The clerk was dishonest and kept the cash for himself. He entered the receipt in the customer's sales ledger account but made no entry in the cash book. What caused the theft to be discovered?

Abank reconciliation statement was prepared.
Bsales ledger control account reconciliation statement was prepared.
Cstatement of account was sent to and checked by the customer.
Dtrial balance was extracted from the books of account.

✓ Correct Answer

The correct answer is B: sales ledger control account reconciliation statement was prepared.

📋 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 2023 examination, Paper 1 Variant 2.

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