A-LevelAccountingErrors and Suspense AccountsOct/Nov 2009Paper 1 Q71 Mark

A business has discovered several errors in its sales ledger. All the accounts in the other ledgers have been entered correctly. Which error will not affect the agreement of the trial balance?

Q: What topic does this question test?

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

Asale to Clark of $2000 was debited to Clarkson's account.

Bsale to Garcia of $100 was entered in Garcia's account as $1000.

Csale to Wong of $4700 was omitted from Wong's account.

Dsales return of $1200 was debited to Khan's account.

✓ Correct Answer

The correct answer is A: sale to Clark of $2000 was debited to Clarkson's account.

📋 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 Errors 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 Oct/Nov 2009 examination, Paper 1 Variant 2.

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