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A-LevelAccountingAccruals and PrepaymentsMay/June 2022Paper 1 Q91 Mark

Which items are treated as expenses in the income statement?

Aaccrued wages at the end of the year: X, prepaid telephone charges at the end of the year: X, increase in provision for doubtful debts: X
Baccrued wages at the end of the year: X, prepaid telephone charges at the end of the year: ✓, increase in provision for doubtful debts: ✓
Caccrued wages at the end of the year: ✓, prepaid telephone charges at the end of the year: X, increase in provision for doubtful debts: ✓
Daccrued wages at the end of the year: X, prepaid telephone charges at the end of the year: X, increase in provision for doubtful debts: X

✓ Correct Answer

The correct answer is C. This question tests the candidate's understanding of accruals and prepayments 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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About This A-Level Accounting Question

This multiple-choice question appeared in the Cambridge A-Level Accounting (9706) May/June 2022 examination, Paper 1 Variant 2. It tests the topic of Accruals and Prepayments and is worth 1 mark.

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