O-LevelAccountingVerification of accounting recordsOct/Nov 2025Paper 1 Q101 Mark
Susanne is a trader. She received a cheque from Zahir, a credit customer, for $300. This cheque was incorrectly debited to Zahir's account and credited to the bank account. Which journal entry corrects this error? [Figure 10.1 - Debit/Credit table for journal entries]
Abank 300
Zahir 300
Bbank 600
Zahir 600
CZahir 300
bank 300
DZahir 600
bank 600
✓ Correct Answer
The correct answer is B. This question tests the candidate's understanding of verification of accounting records within the Accountingsyllabus. The examiner's mark scheme requires...
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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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