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2026 AQA A-LEVEL ACCOUNTING 7127/2 Paper 2 Merged Question Paper + Mark
Scheme
2
*02*
IB/M/Jun24/7127/2
Do not write
outside the
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 A business buys inventory on credit.
Which book of prime entry is used to record this transaction?
[1 mark]
A Cash book
B General journal
C Purchases journal
D Purchases returns journal
0 2 What is the impact on the statement of financial position of receiving a recovered debt
that had previously been written off as irrecoverable?
[1 mark]
A Decrease capital, decrease current assets
B Decrease capital, increase current assets
C Increase capital, decrease current assets
D Increase capital, increase current assets
2026/2027 AQA A-LEVEL ACCOUNTING 7127/2 Paper 2 Merged Question Paper + Mark Scheme
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