A-LevelAccountingControl AccountsFeb/Mar 2017Paper 1 Q51 Mark
A purchases ledger control account was prepared but contained a number of errors. purchases ledger control account Balance b/d $45750 Credit purchases $20380 Cash purchases $19440 Cash paid to credit suppliers $19730 Cash discounts received $1500 Refunds from credit suppliers $3500 Balance c/d $60840 Total debit column $85570, total credit column $85570. What was the correct balance carried down?
A$47 100
B$48400
C$60840
D$67840
✓ Correct Answer
The correct answer is B: $48400
📋 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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