O-LevelAccountingAccounting proceduresOct/Nov 2025Paper 1 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
The correct answer is C. This question tests the candidate's understanding of accounting procedures within the Accountingsyllabus. The examiner's mark scheme requires...
📋 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...
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