A-LevelAccountingControl Accounts and ReconciliationMay/June 2025Paper 1 Q131 Mark
A bookkeeper is given the task of reconciling the sales ledger control account with balances in the sales ledger at the end of each month. The sales ledger control account showed a debit balance of $26000 before the bookkeeper discovered the following: 1 Contra entries of $1800 in the sales ledger had been omitted from the control account. 2 Discounts allowed of $3600 had been debited to the sales ledger control account. 3 The allowance for irrecoverable debts had been increased by $1200. What is the correct figure for trade receivables at the end of the month?
A$15800
B$17000
C$18800
D$20 600
✓ Correct Answer
The correct answer is B. This question tests the candidate's understanding of control accounts and reconciliation 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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