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A-LevelAccountingError Correction and Suspense AccountsFeb/Mar 2025Paper 1 Q81 Mark

Which error will not affect the trial balance?

Aposting of $3000 purchases to the debit of the motor vehicle account
Bposting of $3000 purchases to the credit of the motor vehicle account
Cposting of $3000 road tax refund to the debit of the motor vehicle account
Dposting of $3000 sales to the debit of the motor vehicle account

✓ Correct Answer

The correct answer is A. This question tests the candidate's understanding of error correction 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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About This A-Level Accounting Question

This multiple-choice question appeared in the Cambridge A-Level Accounting (9706) Feb/Mar 2025 examination, Paper 1 Variant 2. It tests the topic of Error Correction and Suspense Accounts and is worth 1 mark.

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