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A-LevelAccountingAdjustments and Accruals/PrepaymentsMay/June 2013Paper 1 Q21 Mark

A business paid $5750 during its trading year for advertising. Part of this amount included $500 in respect of the next financial year. Which effects would the correct treatment of the $500 have on the financial statements?

Aprofit for the year decrease, net current assets decrease
Bprofit for the year decrease, net current assets increase
Cprofit for the year increase, net current assets decrease
Dprofit for the year increase, net current assets increase

✓ Correct Answer

The correct answer is D: profit for the year increase, net current assets increase

📋 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 Adjustments and Accruals/Prepayments in A-Level Accounting (syllabus code 9706). It is worth 1 mark.

Source

This question appeared in the Cambridge A-Level Accounting May/June 2013 examination, Paper 1 Variant 2.

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