A-LevelAccountingControl AccountsFeb/Mar 2025Paper 1 Q111 Mark

Which statement is not correct about the benefit to a business of maintaining control accounts?

Q: What topic does this question test?

This question tests Control Accounts in A-Level Accounting (syllabus code 9706). It is worth 1 mark.

Aensures that all types of errors can be detected

Bhelps in the preparation of financial statements

Cprovides immediate totals of trade receivables and trade payables

Dreduces risk of fraud as jobs are performed by different staff members

✓ Correct Answer

The correct answer is A: ensures that all types of errors can be detected

📋 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 Control Accounts 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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