A-LevelAccountingTrial Balance and Error CorrectionFeb/Mar 2018Paper 1 Q71 Mark

Which error would affect the balancing of a trial balance?

Q: What topic does this question test?

This question tests Trial Balance and Error Correction in A-Level Accounting (syllabus code 9706). It is worth 1 mark.

Apayment for rent of $250 has been debited in the bank account. It has been entered correctly in the rent account.

Bpurchase invoice for $259 was entered in the purchases journal.

Csales invoice for $180 was lost, before it could be entered in the sales journal.

Dsales return of $500 was debited in the customer's account and credited to the purchases returns account.

✓ Correct Answer

The correct answer is A: payment for rent of $250 has been debited in the bank account. It has been entered correctly in the rent account.

📋 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.

🔒

Unlock the Examiner's Analysis

Join thousands of Cambridge students already using Oracle Prep

About This A-Level Accounting Question

Topic

This multiple-choice question tests Trial Balance and Error Correction in A-Level Accounting (syllabus code 9706). It is worth 1 mark.

Source

This question appeared in the Cambridge A-Level Accounting Feb/Mar 2018 examination, Paper 1 Variant 2.

Practice on Oracle Prep

Oracle Prep provides AI-powered practice for all Cambridge O-Level and A-Level subjects. Our platform includes topic predictions with 87.7% accuracy, AI essay grading, and a comprehensive question bank spanning 25 years of past papers across 29 subjects.