A-LevelAccountingControl AccountsFeb/Mar 2023Paper 1 Q111 Mark
Which statements identify the advantages of using a purchases ledger control account as part of the accounting system? 1 Compensating errors within the purchases ledger can be found more easily. 2 Errors of commission within the purchases ledger will be detected. 3 The honesty of staff working on the accounts of trade payables is checked. 4 The total amount owing to trade payables can be ascertained quickly.
A1, 2 and 3
B2, 3 and 4
C2 and 4 only
D3 and 4 only
✓ Correct Answer
The correct answer is D: 3 and 4 only
📋 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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