A-LevelAccountingBooks of Prime Entry and Double EntryMay/June 2021Paper 1 Q11 Mark

Which of these items require entries to be made in the general journal? 1 purchase of a non-current asset on credit 2 sale of inventory to a customer on credit 3 the owner taking drawings from their business in cash 4 writing off an irrecoverable debt

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

The correct answer is B: 1 and 4.

Q: What topic does this question test?

This question tests Books of Prime Entry and Double Entry in A-Level Accounting (syllabus code 9706). It is worth 1 mark.

A1 and 2

B1 and 4

C2 and 3

D3 and 4

✓ Correct Answer

The correct answer is B: 1 and 4

📋 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 Books of Prime Entry and Double Entry in A-Level Accounting (syllabus code 9706). It is worth 1 mark.

Source

This question appeared in the Cambridge A-Level Accounting May/June 2021 examination, Paper 1 Variant 2.

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