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A-LevelAccountingRecording Financial Transactions / Double EntryMay/June 2016Paper 1 Q61 Mark

In which book of prime entry is the contra between the sales ledger control account and the purchase ledger control account recorded?

Acash book
Bgeneral journal
Cpurchases journal
Dsales journal

✓ Correct Answer

The correct answer is B: general journal

📋 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 Recording Financial Transactions / Double Entry in A-Level Accounting (syllabus code 9706). It is worth 1 mark.

Source

This question appeared in the Cambridge A-Level Accounting May/June 2016 examination, Paper 1 Variant 2.

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