A-LevelAccountingErrors and Suspense AccountsFeb/Mar 2021Paper 1 Q71 Mark

What may help a book-keeper detect errors in the accounting records of a business? 1 books of original entry 2 sales ledger control account 3 statement of financial position 4 trial balance

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

The correct answer is C: 2 and 4.

Q: What topic does this question test?

This question tests Errors and Suspense Accounts in A-Level Accounting (syllabus code 9706). It is worth 1 mark.

A1 and 3

B2 and 3

C2 and 4

D3 and 4

✓ Correct Answer

The correct answer is C: 2 and 4

📋 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 Errors and Suspense Accounts in A-Level Accounting (syllabus code 9706). It is worth 1 mark.

Source

This question appeared in the Cambridge A-Level Accounting Feb/Mar 2021 examination, Paper 1 Variant 2.

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