A-LevelAccountingThe accounting cycle9706/12 · May/June 2021 · Q91 Mark

A trader purchased fixtures and fittings on credit from a supplier. These were faulty and were returned to the supplier. Which entry in the trader's books of account recorded the return?

Aaccount to debit: fixtures and fittings, account to credit: purchases returns

Baccount to debit: fixtures and fittings, account to credit: supplier

Caccount to debit: purchases returns, account to credit: fixtures and fittings

Daccount to debit: supplier, account to credit: fixtures and fittings

✓ Correct answer

D: account to debit: supplier, account to credit: fixtures and fittings

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Topic: The accounting cycle, A-Level Accounting (syllabus 9706). Multiple choice, 1 mark.
Source: A-Level Accounting, May/June 2021 Paper 1 Variant 2, question 9.

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