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]

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

The correct answer is B: bank 600 Zahir 600.

Q: What topic does this question test?

This question tests Verification of accounting records in O-Level Accounting (syllabus code 7707). It is worth 1 mark.

Abank 300 Zahir 300

Bbank 600 Zahir 600

CZahir 300 bank 300

DZahir 600 bank 600

✓ Correct Answer

The correct answer is B: bank 600 Zahir 600

📋 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 Verification of accounting records 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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