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A-LevelAccountingControl AccountsFeb/Mar 2025Paper 2 Q215 Marks

Moe runs a trading business and maintains control accounts as a part of the double entry. The following information is available for the month of November 2024. Balance of sales ledger control account at 1 November 2024 $ 18320 Contra entry with purchases ledger control account 139 Credit sales 41735 Discounts allowed 3071 Interest charged on overdue accounts 84 Irrecoverable debt written off 478 Receipts from credit customers 39202 Sales returns 883

📋 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 structured question tests Control Accounts in A-Level Accounting (syllabus code 9706). It is worth 15 marks.

Source

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

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