O-LevelAccountingVerification of accounting recordsOct/Nov 2025Paper 1 Q111 Mark

A trial balance does not agree, and a suspense account is opened. Which statement is not correct?

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.

AErrors of commission and errors of original entry are entered in the suspense account.

BThe trial balance difference is entered in the suspense account.

CThe suspense account remains open until all the errors preventing the agreement of the trial balance have been corrected.

DWhen all of the errors found have been corrected, there will be no balance carried down in the suspense account.

✓ Correct Answer

The correct answer is A: Errors of commission and errors of original entry are entered in the suspense account.

📋 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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