A-LevelAccountingCorrection of Errors and Suspense AccountsMay/June 2014Paper 1 Q91 Mark
What would cause a trial balance not to balance?
Acasting error in the cash account
Btransposition error in extracting the trial balance
Cdiscounts allowed posted to discounts received account
Dmisposting of an invoice to a creditor's account
✓ Correct Answer
The correct answer is C. This question tests the candidate's understanding of correction of errors and suspense accounts within the Accountingsyllabus. The examiner's mark scheme requires...
📋 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...
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