A-LevelAccountingControl Accounts and Error CorrectionFeb/Mar 2019Paper 1 Q71 Mark

The balance on a sales ledger control account was $21500. This did not agree with the total of the sales ledger account balances. It was discovered that a credit note for $200 sent to a credit customer had been posted to the debit of the customer’s account. What was the total of balances in the business’s sales ledger before the error was corrected?

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

The correct answer is D: $21900.

Q: What topic does this question test?

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

A$21 100

B$21300

C$21700

D$21900

✓ Correct Answer

The correct answer is D: $21900

📋 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.

🔒

Unlock the Examiner's Analysis

Join thousands of Cambridge students already using Oracle Prep

About This A-Level Accounting Question

Topic

This multiple-choice question tests Control Accounts and Error Correction in A-Level Accounting (syllabus code 9706). It is worth 1 mark.

Source

This question appeared in the Cambridge A-Level Accounting Feb/Mar 2019 examination, Paper 1 Variant 2.

Practice on Oracle Prep

Oracle Prep provides AI-powered practice for all Cambridge O-Level and A-Level subjects. Our platform includes topic predictions with 87.7% accuracy, AI essay grading, and a comprehensive question bank spanning 25 years of past papers across 29 subjects.