Control accounts: past paper questions
Real questions on control accounts
The newest 20 of 67 written questions. Open one to see it on the real paper.
- 9706/21 · October/November 2025 · Q2a[4]
Explain two benefits of maintaining control accounts. Additional information Reza decides to maintain control accounts as a part of the double entry system. On 1 January 2025, the balance of the purchases ledger control agreed with the total of balances in the purchases ledger of $23 420. The following is a summary of...
See it on the paper → - 9706/21 · October/November 2025 · Q2b[6]
Prepare the purchases ledger control account for January 2025. Purchases ledger control account Details $ Details $ Additional information On 31 January 2025, the total of the balances in the sales ledger was $17 180. However, the balance on the sales ledger control account was different. The following errors have been...
See it on the paper → - 9706/21 · October/November 2025 · Q2c(i)[2]
sales ledger total of balances
See it on the paper → - 9706/21 · October/November 2025 · Q2c(ii)[3]
sales ledger control account balance.
See it on the paper → - 9706/21 · May/June 2025 · Q4b[5]
Complete the table to show the total overheads for each department and the reapportionment of service department overheads. Total $ Overheads allocated 570 760 Production departments Service departments Processing $ Assembly $ Maintenance $ Stores $ 256 480 193 980 65 720 54 580 Rent Depreciation Subtotal Reapportion S...
See it on the paper → - 9706/22 · May/June 2025 · Q2c[2]
Explain why an error of principle would have no effect on the agreement of trial balance totals.
See it on the paper → - 9706/41 · May/June 2025 · Q2b[7]
Calculate the total amount shown in the cash budget in March for expenditure, other than payments to suppliers. Workings: Additional information Terri is concerned about the expected bank overdrafts shown in the cash budget. She is considering two options. Option 1 Terri could have a special promotion for the month of...
See it on the paper → - 9706/41 · May/June 2025 · Q2c(i)[2]
April
See it on the paper → - 9706/41 · May/June 2025 · Q2c(ii)[3]
May.
See it on the paper → - 9706/41 · May/June 2025 · Q2d(i)[2]
April
See it on the paper → - 9706/41 · May/June 2025 · Q2d(ii)[3]
May.
See it on the paper → - 9706/41 · May/June 2025 · Q2e[7]
Advise Terri whether she should proceed with option 1 or option 2 or both. Justify your answer.
See it on the paper → - 9706/22 · February/March 2025 · Q2a[5]
Prepare the sales ledger control account for November 2024. Dates are not required. $ $ Sales ledger control account Additional information On 31 December 2024, the following information was available. $ Total of balances in the sales ledger 22 350 Sales ledger control account balance 23 964 The following errors were d...
See it on the paper → - 9706/22 · February/March 2025 · Q2b(i)[3]
the total of balances in the sales ledger $ Original total of balances in the sales ledger 22 350 Corrected total of balances in the sales ledger
See it on the paper → - 9706/22 · February/March 2025 · Q2b(ii)[5]
the sales ledger control account balance $ Original sales ledger control account balance 23 964 Corrected sales ledger control account balance
See it on the paper → - 9706/22 · February/March 2025 · Q2c[2]
State two benefits of preparing control accounts.
See it on the paper → - 9706/23 · October/November 2024 · Q2a[8]
Prepare the sales ledger control account for September 2024. $ $ Sales ledger control account Additional information On 30 September 2024 the following information was available relating to trade payables. $ Total of balances in the purchases ledger 41 350 Balance of the purchases ledger control account 40 592 The foll...
See it on the paper → - 9706/23 · October/November 2024 · Q2b(i)[3]
Calculate the corrected total of balances in the purchases ledger. $ Original total 41 350 Corrected total
See it on the paper → - 9706/23 · October/November 2024 · Q2b(ii)[4]
Calculate the corrected balance of the purchases ledger control account. $ Original balance 40 592 Corrected balance
See it on the paper → - 9706/23 · May/June 2024 · Q2a[3]
State three benefits of maintaining control accounts. Additional information On 31 March 2024 Nadiya found that the closing balance of the control accounts did not agree with the totals of the individual account balances in the purchases and sales ledgers. Purchases ledger control account balance Total of trade payable...
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What examiners said
Few gained full marks on the sales ledger control account due to incorrect labels. Most candidates could position and determine the correct figures, but some provided incorrect account labels. It must be the name of the other account involved so sales and not credit sales, interest and not interest charged. On the credit side the label needed to be bank and not receipts from customers as that is a...
— Examiner report, February/March 2025, 9706/22 Q2(a) (Cambridge)
Candidates found reconciling the errors in both the sales ledger and the sales ledger control account challenging with few candidates gaining full marks. Only the overstated balance and dishonoured cheque needed including in this correction. Frequently there were extraneous items included.
— Examiner report, February/March 2025, 9706/22 Q2(b)(i) (Cambridge)
Most candidates identified at least two correct items required to correct the balance of the sales ledger control account. It was rare that the answer was fully corrected and sometimes the treatment of items was incorrect.
— Examiner report, February/March 2025, 9706/22 Q2(b)(ii) (Cambridge)
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