A-LevelAccountingDouble Entry BookkeepingMay/June 2021Paper 1 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
The correct answer is D. This question tests the candidate's understanding of double entry bookkeeping 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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