A-LevelAccountingDouble Entry BookkeepingMay/June 2024Paper 1 Q31 Mark

Goods that had previously been purchased on credit have been returned to the supplier. How should this be recorded in the purchaser's books of account? account to be debited account to be credited

Q: What is the correct answer to this A-Level Accounting question?

The correct answer is C: trade payable purchases returns.

Q: What topic does this question test?

This question tests Double Entry Bookkeeping in A-Level Accounting (syllabus code 9706). It is worth 1 mark.

Abank purchases returns

Btrade payable bank

Ctrade payable purchases returns

Dpurchases returns trade payable

✓ Correct Answer

The correct answer is C: trade payable purchases returns

📋 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 Double Entry Bookkeeping in A-Level Accounting (syllabus code 9706). It is worth 1 mark.

Source

This question appeared in the Cambridge A-Level Accounting May/June 2024 examination, Paper 1 Variant 2.

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