O-LevelAccountingAccounting procedures7707/12 · Oct/Nov 2025 · Q141 Mark

Johnny prepared his sales ledger control account. The figures in it came from several different sources. Which statements are correct? 1 The source of the opening balance was the sales account. 2 The discount allowed was totalled in the three-column cash book. 3 The irrecoverable debts were posted from the general journal.

A1 and 2

B1 and 3

C2 and 3

D3 only

✓ Correct answer

C: 2 and 3

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Topic: Accounting procedures, O-Level Accounting (syllabus 7707). Multiple choice, 1 mark.
Source: O-Level Accounting, Oct/Nov 2025 Paper 1 Variant 2, question 14.

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