A-LevelAccountingTrial Balance and Error CorrectionFeb/Mar 2018Paper 1 Q71 Mark
Which error would affect the balancing of a trial balance?
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. This question tests the candidate's understanding of trial balance and error correction 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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