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A-LevelAccountingControl AccountsOct/Nov 2014Paper 1 Q71 Mark

A purchase ledger control account shows the following: $ opening balance 1200 closing balance 1300 purchases 18400 payments made 17800 discount received 300 Which entry appears in the control account to record the contra with the sales ledger control account?

A$200 credit
B$200 debit
C$800 credit
D$800 debit

✓ Correct Answer

The correct answer is B. This question tests the candidate's understanding of control 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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About This A-Level Accounting Question

This multiple-choice question appeared in the Cambridge A-Level Accounting (9706) Oct/Nov 2014 examination, Paper 1 Variant 2. It tests the topic of Control Accounts and is worth 1 mark.

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