AQA A-level ACCOUNTING 7127/1 Paper 1 Financial Accounting| QUESTION PAPER & MARKING SCHEME| [MERGED] Marking scheme June 2023 |

AQA A-level ACCOUNTING 7127/1 Paper 1 Financial Accounting Version: 1.0 Final *jun* IB/G/Jun23/E14 7127/1 A-level ACCOUNTING Paper 1 Financial Accounting Friday 26 May 2023 Morning Time allowed: 3 hours Materials For this paper you must have: • a calculator. Instructions • Use black ink or black ball-point pen. • Fill in the boxes at the top of this page. • Answer all questions. • You must answer the questions in the spaces provided. Do not write outside the box around each page or on blank pages. • 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. Please write clearly in block capitals. Centre number Candidate number Surname Forename(s) Candidate signature I declare this is my own work. For Examiner’s Use Section Mark A B C TOTAL 2 *02* IB/G/Jun23/7127/1 Do not write outside the Section A box Answer all questions in this section. Only one answer per question is allowed. For each question completely fill in the circle alongside the appropriate answer. If you 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. 0 1 Which stakeholder will not find the schedule of non-current assets useful? [1 mark] A Debenture holders B Existing shareholders C Local community D Potential investors 0 2 Which of the following is an example of an erro