A-LevelAccountingReconciliation and verification9706/12 · Oct/Nov 2025 · Q91 Mark

The total of the discount column on the debit side of the cash book had been debited to the discount received account. Which accounts will be used to correct this error? 1 discount allowed 2 discount received 3 suspense

A1, 2 and 3

B1 and 2 only

C1 and 3 only

D2 and 3 only

✓ Correct answer

B: 1 and 2 only

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Topic: Reconciliation and verification, A-Level Accounting (syllabus 9706). Multiple choice, 1 mark.
Source: A-Level Accounting, Oct/Nov 2025 Paper 1 Variant 2, question 9.

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