O-LevelAccountingAccounting proceduresOct/Nov 2021Paper 1 Q141 Mark

Amit's financial year ends on 31 December. The following account appeared in his sales ledger. Dipak account 2020 $ 2020 $ Jan 7 sales 3200 Jun 3 bank 1700 Oct 30 cash 230 Nov 21 ? 1270 3200 3200 What does the entry on 21 November represent?

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

The correct answer is A: an irrecoverable debt.

Q: What topic does this question test?

This question tests Accounting procedures in O-Level Accounting (syllabus code 7707). It is worth 1 mark.

Aan irrecoverable debt

Bdiscount allowed

Cthe balance carried down

Dthe recovery of a debt previously written off

✓ Correct Answer

The correct answer is A: an irrecoverable debt

📋 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 Accounting procedures in O-Level Accounting (syllabus code 7707). It is worth 1 mark.

Source

This question appeared in the Cambridge O-Level Accounting Oct/Nov 2021 examination, Paper 1 Variant 3.

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