A-LevelAccountingCostingOct/Nov 2010Paper 1 Q251 Mark

In a job costing system, what is the correct entry to record the return of unused direct materials from production to stores? [Table showing debit and credit entries for options A, B, C, D]

Q: What is the correct answer to this A-Level Accounting question?

The correct answer is C: stores control, work in progress.

Q: What topic does this question test?

This question tests Costing in A-Level Accounting (syllabus code 9706). It is worth 1 mark.

Acost of sales, work in progress

Bstores control, finished goods

Cstores control, work in progress

Dwork in progress, stores control

✓ Correct Answer

The correct answer is C: stores control, work in progress

📋 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 Costing in A-Level Accounting (syllabus code 9706). It is worth 1 mark.

Source

This question appeared in the Cambridge A-Level Accounting Oct/Nov 2010 examination, Paper 1 Variant 2.

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