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?
A$21 100
B$21300
C$21700
D$21900
✓ Correct Answer
The correct answer is D. This question tests the candidate's understanding of control accounts and error correction 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...
🔒
Unlock the Examiner's Answer
Sign up for free to reveal the correct answer, the official mark scheme breakdown, and the examiner trap analysis for this question.
Sign Up Free to Unlock →Join thousands of Cambridge students already using Oracle Prep