A-LevelAccountingControl AccountsFeb/Mar 2018Paper 1 Q81 Mark

Which group would appear only on the credit side of a sales ledger control account?

Q: What topic does this question test?

This question tests Control Accounts in A-Level Accounting (syllabus code 9706). It is worth 1 mark.

Acash refunds, contras with the purchases ledger control accounts, sales

Bcash refunds, contras with the purchases ledger control accounts, sales returns

Cirrecoverable debts written off, cash received, discounts allowed

Dirrecoverable debts written off, cash refunds, sales

✓ Correct Answer

The correct answer is C: irrecoverable debts written off, cash received, discounts allowed

📋 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.

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About This A-Level Accounting Question

Topic

This multiple-choice question tests Control Accounts 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.

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