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A-LevelAccountingInventory ValuationMay/June 2017Paper 1 Q101 Mark

A business provides the following information. year 1 $ year 2 $ profit for the year 30 000 40000 cost of goods sold 240 000 320 000 The owner then discovers that at the end of year 1 the value of inventory was overstated by $2000. What are the correct profits for the year and cost of goods sold figures?

Ayear 1 profit for the year $ 28 000 cost of goods sold $ 238 000 year 2 profit for the year $ 42000 cost of goods sold $ 322 000
Byear 1 profit for the year $ 28 000 cost of goods sold $ 242000 year 2 profit for the year $ 40000 cost of goods sold $ 320 000
Cyear 1 profit for the year $ 28000 cost of goods sold $ 242 000 year 2 profit for the year $ 42000 cost of goods sold $ 318000
Dyear 1 profit for the year $ 32000 cost of goods sold $ 238 000 year 2 profit for the year $ 38 000 cost of goods sold $ 318000

✓ Correct Answer

The correct answer is C: year 1 profit for the year $ 28000 cost of goods sold $ 242 000 year 2 profit for the year $ 42000 cost of goods sold $ 318000

📋 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 Inventory Valuation in A-Level Accounting (syllabus code 9706). It is worth 1 mark.

Source

This question appeared in the Cambridge A-Level Accounting May/June 2017 examination, Paper 1 Variant 2.

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