O-LevelAccountingSources and recording of dataOct/Nov 2025Paper 1 Q51 Mark

The following account appeared in the books of Mary. [Figure 5.1 - Paul account table] Which statement is correct?

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

The correct answer is A: On 1 April, Paul owed Mary $90..

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.

AOn 1 April, Paul owed Mary $90.

BOn 14 April, Paul sold goods for $150 to Mary.

COn 21 April, Mary returned goods for $25 to Paul.

DOn 30 April, Mary owed Paul $125.

✓ Correct Answer

The correct answer is A: On 1 April, Paul owed Mary $90.

📋 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 2025 examination, Paper 1 Variant 2.

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