O-LevelAccountingSources and recording of dataOct/Nov 2019Paper 1 Q51 Mark

On 1 May Waheed issued an invoice for a credit sale of ten chairs to Yasser at a list price of $40 each. Trade discount of 10% was deducted. Yasser returned five chairs to Waheed on 15 May. What was the value of the invoice issued to Yasser?

Q: What topic does this question test?

This question tests Sources and recording of data in O-Level Accounting (syllabus code 7707). It is worth 1 mark.

A$180

B$200

C$360

D$400

✓ Correct Answer

The correct answer is C: $360

📋 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 O-Level Accounting Question

Topic

This multiple-choice question tests Sources and recording of data in O-Level Accounting (syllabus code 7707). It is worth 1 mark.

Source

This question appeared in the Cambridge O-Level Accounting Oct/Nov 2019 examination, Paper 1 Variant 2.

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