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A-LevelAccountingControl Accounts and Error CorrectionFeb/Mar 2019Paper 1 Q81 Mark

During the month of June, a business recorded the following information. $ payments to credit suppliers during June 16380 credit purchases for June 21650 discount received 850 purchases ledger balances at the start of June 5730 purchases returns during June 1200 What was the purchases ledger control account balance at the end of June?

A$8950
B$10650
C$15570
D$27380

✓ Correct Answer

The correct answer is A: $8950

📋 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 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.

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