A-LevelAccountingErrors and Suspense AccountsFeb/Mar 2024Paper 1 Q81 Mark
Which error will cause a trial balance not to balance?
Aan invoice entered as a credit note on original input
Bjournal entry that does not balance
Ctransaction entered as the wrong amount on original input
Dtransaction not entered in the books of account
✓ Correct Answer
The correct answer is B. This question tests the candidate's understanding of errors and suspense accounts 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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