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?
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. This question tests the candidate's understanding of control 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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