A-LevelAccountingCorrection of Errors and Suspense AccountsOct/Nov 2016Paper 1 Q71 Mark

A suspense account has a balance of $450 debit. What has caused this balance in the suspense account?

Q: What topic does this question test?

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

Amotor expenses of $225, correctly entered in the cash book, and posted to motor expenses as a credit

Bmotor expenses of $225, entered in the cash book as a receipt and posted to motor expenses as a credit

Cmotor expenses of $450, correctly entered in the cash book, and posted to motor vehicles as a debit

Dmotor expenses of $675, entered in the cash book as a credit of $225 and posted to motor expenses as $225 debit

✓ Correct Answer

The correct answer is A: motor expenses of $225, correctly entered in the cash book, and posted to motor expenses as a credit

📋 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 Correction of Errors and Suspense Accounts in A-Level Accounting (syllabus code 9706). It is worth 1 mark.

Source

This question appeared in the Cambridge A-Level Accounting Oct/Nov 2016 examination, Paper 1 Variant 2.

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