Please write clearly in block capitals.
Centre number Candidate number
Surname
Forename(s)
Candidate signature
I declare this is my own work.
A-level
ACCOUNTING AQA A-level ACCOUNTING Paper 1 Financial
Accounting Friday 26 May 2023
Paper 1 Financial Accounting
Friday 26 May 2023 Morning Time allowed: 3 hours
Materials
For this paper you must have: For Examiner’s Use
• a calculator.
Section Mark
Instructions
A
• Use black ink or black ball-point pen.
• Fill in the boxes at the top of this page. B
• Answer all questions.
• You must answer the questions in the spaces provided. Do not write C
outside the box around each page or on blank pages.
TOTAL
• If you need extra space for your answer(s), use the lined pages at the
end of this book. Write the question number against your answer(s).
• Do all rough work in this answer book. Cross through any work you do
not want to be marked.
Information
• The marks for each question are shown in brackets.
• The maximum mark for this paper is 120.
, 2
Do not write
outside the
*jun237127101* IB/G/Jun23/E14 7127/1
IB/G/Jun23/7127/1
, 3
Do not write
outside the
box
Section A
Answer all questions in this section.
Turn over ►
IB/G/Jun23/7127/1
, 4
Do not write
outside the
box
Only one answer per question is allowed.
For each question completely fill in the circle alongside the appropriate answer.
CORRECT METHOD WRONG METHODS
If0you
1 want to change your answer you must cross out your original answer as shown.
If you wish to return to an answer previously crossed out, ring the answer you now wish to
select as shown.
Which stakeholder will not find the schedule of non-current assets useful?
[1 mark]
A Debenture holders
B Existing shareholders
0 2
C Local community
D Potential investors
Which of the following is an example of an error of principle?
[1 mark]
An invoice for machinery repairs posted to the machinery
A
cost account.
B An invoice for machinery repairs posted to the rent and rates account.
C A sales invoice not recorded in the sales journal.
A sales invoice posted to the debit of the sales account and credit of
D
the bank account.
IB/G/Jun23/7127/1
Centre number Candidate number
Surname
Forename(s)
Candidate signature
I declare this is my own work.
A-level
ACCOUNTING AQA A-level ACCOUNTING Paper 1 Financial
Accounting Friday 26 May 2023
Paper 1 Financial Accounting
Friday 26 May 2023 Morning Time allowed: 3 hours
Materials
For this paper you must have: For Examiner’s Use
• a calculator.
Section Mark
Instructions
A
• Use black ink or black ball-point pen.
• Fill in the boxes at the top of this page. B
• Answer all questions.
• You must answer the questions in the spaces provided. Do not write C
outside the box around each page or on blank pages.
TOTAL
• If you need extra space for your answer(s), use the lined pages at the
end of this book. Write the question number against your answer(s).
• Do all rough work in this answer book. Cross through any work you do
not want to be marked.
Information
• The marks for each question are shown in brackets.
• The maximum mark for this paper is 120.
, 2
Do not write
outside the
*jun237127101* IB/G/Jun23/E14 7127/1
IB/G/Jun23/7127/1
, 3
Do not write
outside the
box
Section A
Answer all questions in this section.
Turn over ►
IB/G/Jun23/7127/1
, 4
Do not write
outside the
box
Only one answer per question is allowed.
For each question completely fill in the circle alongside the appropriate answer.
CORRECT METHOD WRONG METHODS
If0you
1 want to change your answer you must cross out your original answer as shown.
If you wish to return to an answer previously crossed out, ring the answer you now wish to
select as shown.
Which stakeholder will not find the schedule of non-current assets useful?
[1 mark]
A Debenture holders
B Existing shareholders
0 2
C Local community
D Potential investors
Which of the following is an example of an error of principle?
[1 mark]
An invoice for machinery repairs posted to the machinery
A
cost account.
B An invoice for machinery repairs posted to the rent and rates account.
C A sales invoice not recorded in the sales journal.
A sales invoice posted to the debit of the sales account and credit of
D
the bank account.
IB/G/Jun23/7127/1
