A-LevelAccountingControl AccountsMay/June 2020Paper 1 Q71 Mark

A sales ledger control account has a closing balance of $21000. It was discovered that a contra entry with the purchases ledger control account for $700 had been incorrectly entered on the wrong side of the sales ledger control account. What was the correct sales ledger control account balance?

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

The correct answer is A: $19600.

Q: What topic does this question test?

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

A$19600

B$20300

C$21700

D$22400

✓ Correct Answer

The correct answer is A: $19600

📋 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 2020 examination, Paper 1 Variant 2.

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