A-LevelAccountingInventory ValuationFeb/Mar 2020Paper 1 Q91 Mark

A trader sent goods to a customer on a sale or return basis. At the trader's year end he had not heard if the customer had accepted the goods. Where should the value of goods be included in the trader's books of account at the year end?

Q: What is the correct answer to this A-Level Accounting question?

The correct answer is B: inventory only.

Q: What topic does this question test?

This question tests Inventory Valuation in A-Level Accounting (syllabus code 9706). It is worth 1 mark.

Ainventory and sales revenue

Binventory only

Csales revenue and trade receivables

Dsales revenue only

✓ Correct Answer

The correct answer is B: inventory only

📋 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 Inventory Valuation in A-Level Accounting (syllabus code 9706). It is worth 1 mark.

Source

This question appeared in the Cambridge A-Level Accounting Feb/Mar 2020 examination, Paper 1 Variant 2.

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