O-LevelAccountingAccounting proceduresOct/Nov 2018Paper 1 Q101 Mark
Ella rents business premises. She owed rent at both the start and the end of the financial year. How can rent payable for the year be calculated?
Arent paid – amount owing at start of year
Brent paid – amount owing at start of year + amount owing at end of year
Crent paid + amount owing at end of year
Drent paid + amount owing at start of year – amount owing at end of year
✓ Correct Answer
The correct answer is A: rent paid – amount owing at start of year
📋 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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