A-LevelAccountingCapital and Revenue ExpenditureMay/June 2025Paper 1 Q51 Mark
The financial statements were prepared using the following details. purchase cost of machinery (included $450 for repairs to the machinery) $16950 lighting and heating (included $250 for wiring in the factory extension) $1780 carriage inwards (included $45 for delivery of new machinery) $230 What will be the amount of the decrease in non-current assets when capital and revenue items are treated correctly (ignore depreciation)?
A$155
B$200
C$405
D$450
✓ Correct Answer
The correct answer is A: $155
📋 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
Sign up for free to reveal the full examiner report, trap analysis, and mark scheme breakdown for this question.
Sign Up Free to Unlock →Join thousands of Cambridge students already using Oracle Prep