A-LevelAccountingControl Accounts and ReconciliationMay/June 2010Paper 1 Q81 Mark

The total of the list of individual balances in the purchase ledger does not agree with the balance on the purchase ledger control account. When listing the individual suppliers' accounts a credit balance had been shown as a debit balance. What is needed to correct the mistake on the total of the purchase ledger balances?

Q: What topic does this question test?

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

Adecrease by the amount of the credit balance

Bdecrease by twice the amount of the credit balance

Cincrease by the amount of the credit balance

Dincrease by twice the amount of the credit balance

✓ Correct Answer

The correct answer is D: increase by twice the amount of the credit balance

📋 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 and Reconciliation in A-Level Accounting (syllabus code 9706). It is worth 1 mark.

Source

This question appeared in the Cambridge A-Level Accounting May/June 2010 examination, Paper 1 Variant 2.

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