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?
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. This question tests the candidate's understanding of errors and suspense 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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