O-LevelAccountingVerification of accounting recordsOct/Nov 2022Paper 1 Q91 Mark
Saddique's trial balance failed to balance. The debit column totalled $12250 and the credit column totalled $12200. The following errors were discovered. No entry had been made for cash sales, $150. The total of the discount received account, $50, had been omitted from the trial balance. What were the totals of the trial balance after the errors had been corrected?
A$12250
B$12300
C$12350
D$12400
✓ Correct Answer
The correct answer is D. This question tests the candidate's understanding of verification of accounting records within the Accountingsyllabus. The examiner's mark scheme requires...
📋 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...
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