A-LevelAccountingError Correction and Suspense AccountsMay/June 2023Paper 1 Q61 Mark

Which error would not affect the agreement of the totals of a trial balance?

Q: What topic does this question test?

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

Acredit note for $56 received from a supplier was entered in the book of prime entry as $65.

BGoods taken for own use by the owner for $180 were debited to the cash account and debited to the drawings account.

CThe discounts received total in the cash book was not transferred to the general ledger.

DThe purchases returns account was understated by $50 and the cash account was overstated by $50.

✓ Correct Answer

The correct answer is A: credit note for $56 received from a supplier was entered in the book of prime entry as $65.

📋 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 Error Correction and Suspense Accounts in A-Level Accounting (syllabus code 9706). It is worth 1 mark.

Source

This question appeared in the Cambridge A-Level Accounting May/June 2023 examination, Paper 1 Variant 2.

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