A-LevelAccountingAccounting Concepts and PrinciplesMay/June 2018Paper 1 Q11 Mark

The owner of a business has been told that work completed for a customer should be recorded in the books of account although the invoice has not yet been sent to the customer. Which accounting concepts are being applied? 1 matching 2 materiality 3 realisation

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

The correct answer is B: 1 and 3.

Q: What topic does this question test?

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

A1 and 2

B1 and 3

C2 only

D2 and 3

✓ Correct Answer

The correct answer is B: 1 and 3

📋 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 Accounting Concepts and Principles in A-Level Accounting (syllabus code 9706). It is worth 1 mark.

Source

This question appeared in the Cambridge A-Level Accounting May/June 2018 examination, Paper 1 Variant 2.

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