A-LevelAccountingErrors and Suspense AccountsMay/June 2013Paper 1 Q81 Mark

Which error would result in the creation of a suspense account?

Q: What topic does this question test?

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

Acrediting the commission received account with rent received

Bcrediting the discounts allowed account with the discounts received

Cdebiting the bank interest paid account with bank interest received

Ddebiting the petrol account with a purchase of a new car

✓ Correct Answer

The correct answer is C: debiting the bank interest paid account with bank interest received

📋 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 Errors and Suspense Accounts 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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