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A-LevelAccountingControl AccountsMay/June 2025Paper 1 Q121 Mark

Why is a sales ledger control account used? 1 to control discounts received 2 to ensure credit customers pay promptly 3 to provide a trial balance figure for trade receivables

A1 and 2
B1 only
C2 and 3
D3 only

✓ Correct Answer

The correct answer is D. This question tests the candidate's understanding of control accounts 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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About This A-Level Accounting Question

This multiple-choice question appeared in the Cambridge A-Level Accounting (9706) May/June 2025 examination, Paper 1 Variant 2. It tests the topic of Control Accounts and is worth 1 mark.

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