A-LevelAccountingAdjustments and Accruals/PrepaymentsMay/June 2013Paper 1 Q31 Mark

A rents its building to B. At 31 December 2011, B owed $4500 for rent. At 31 December 2012, B had paid $3200 in advance. During the year A had received $17100 in rental from B. What is the rental income to be shown in A's income statement for the year ended 31 December 2012?

Q: What is the correct answer to this A-Level Accounting question?

The correct answer is A: $9400.

Q: What topic does this question test?

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

A$9400

B$15800

C$18400

D$24800

✓ Correct Answer

The correct answer is A: $9400

📋 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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