A-LevelAccountingControl AccountsMay/June 2018Paper 1 Q61 Mark

Errors can exist in the preparation of both the sales ledger and the sales ledger control account. Which error would require an adjustment in the sales ledger control account only to correct it?

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

The correct answer is A: sales journal being overcast.

Q: What topic does this question test?

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

Asales journal being overcast

Bsales transaction amount originally entered incorrectly

Csales transaction omitted completely

Dsales transaction recorded in wrong customer account

✓ Correct Answer

The correct answer is A: sales journal being overcast

📋 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 Control 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 2018 examination, Paper 1 Variant 2.

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