A-LevelAccountingControl Accounts and ReconciliationMay/June 2019Paper 1 Q61 Mark

On 31 December 2018, a business had the following balances. | | $ | |:---|:---| | sales ledger | 12800 | | sales ledger control account | 15200 | Which error explains the difference between the two figures?

Q: What topic does this question test?

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

Acredit balance of $1200 was brought forward as a debit balance in the sales ledger control account.

BAn irrecoverable debt of $2400 was omitted in a customer's personal account in the sales ledger.

CPurchases returns, $1200, were wrongly entered on the debit side of the sales ledger control account.

DSales returns, $1200, were entered twice in a customer's personal account in the sales ledger.

✓ Correct Answer

The correct answer is A: credit balance of $1200 was brought forward as a debit balance in the sales ledger control account.

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

Source

This question appeared in the Cambridge A-Level Accounting May/June 2019 examination, Paper 1 Variant 2.

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