A-LevelAccountingDepartmental AccountsOct/Nov 2012Paper 1 Q121 Mark
A company operates three departments and apportions heat and light on the most appropriate basis. The table shows information for a year. department X department Y department Z total revenue $950 000 $710 000 $690 000 $2 350 000 floor area (square metres) 500 800 680 1980 number of employees 85 60 58 203 heat and light $90 000 Which cost for heat and light is apportioned to department X?
A22 727
B30 000
C36 383
D37 685
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The correct answer is A. This question tests the candidate's understanding of departmental accounts within the Accountingsyllabus. The examiner's mark scheme requires...
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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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