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2026 AQA A-LEVEL ACCOUNTING 7127/1 Paper 1 Merged Question Paper + Mark Scheme
Section A box
Answer all questions in this section.
For multiple-choice questions 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 of the following correctly lists items to be shown as debit entries in an
income statement?
[1 mark]
A Carriage inwards; carriage outwards; returns inwards
B Carriage inwards; carriage outwards; returns outwards
C Carriage inwards; returns inwards; returns outwards
D Carriage outwards; returns inwards; returns outwards
0 2 Which of the following is not shown on a statement of changes in equity?
[1 mark]
A Bonus issue of ordinary shares
B Debenture interest paid
C Dividends paid
D Rights issue of ordinary shares
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