A-LevelAccountingDouble Entry BookkeepingFeb/Mar 2025Paper 1 Q21 Mark

On the first day of a financial period, before trading started, a business owner introduced her personal items to the business, consisting of goods costing $5000. Which entries should have been made to record this?

Q: What topic does this question test?

This question tests Double Entry Bookkeeping in A-Level Accounting (syllabus code 9706). It is worth 1 mark.

Aaccount debited: drawings, account credited: purchases

Baccount debited: inventory, account credited: capital

Caccount debited: inventory, account credited: drawings

Daccount debited: purchases, account credited: capital

✓ Correct Answer

The correct answer is B: account debited: inventory, account credited: capital

📋 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 A-Level Accounting Question

Topic

This multiple-choice question tests Double Entry Bookkeeping in A-Level Accounting (syllabus code 9706). It is worth 1 mark.

Source

This question appeared in the Cambridge A-Level Accounting Feb/Mar 2025 examination, Paper 1 Variant 2.

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