A-LevelAccountingControl Accounts & ReconciliationOct/Nov 2025Paper 1 Q111 Mark
A business maintains control accounts as a part of its double entry system. The balance of the purchases ledger control account is $8232. However, this does not agree with the total of balances in the purchases ledger. The following account for the difference. 1 An entry in the purchases returns journal for $72 has been posted to the credit side of the individual trade payable's account in the purchases ledger. 2 An entry for discounts received in the cash book for $54 has been debited to the individual trade payable's account in the purchases ledger as $45. What is the total of balances in the purchases ledger before these errors are corrected?
A$8079
B$8097
C$8367
D$8385
✓ Correct Answer
The correct answer is D: $8385
📋 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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