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A-LevelAccountingReconciliation and verification9706/12 · Oct/Nov 2025 · Q121 Mark

A sales ledger control account included the following entries: 1 contra with the purchases ledger control account $500, debit 2 discount allowed $600, debit 3 irrecoverable debts written off $1200, debit Which entries must be corrected?

A1, 2 and 3
B1 and 2 only
C1 and 3 only
D2 and 3 only

✓ Correct answer

A: 1, 2 and 3

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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 12.

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