Next year's exams are going to be way easier than this year's.I had for that question:
CR. Prepaid Sales Revenue 400
DR. Sales Revenue 5000
DR. GST Clearing 500
CR. Debtor - Motel Vegas 5100
CR. Debtors Control 5100
I had the same as you
dyl03.
I didn't include
Cost of Sales/Stock Control in either Journal (General or Cash Receipts). It was a rather bad question, though we'll have to wait and see what the
Assessor's Report says (if anyone can bothered to read it when it's published!)
So did vcaa stuff up again ?
Yes. Person who wrote midyears and this exam should be sacked.
Yeah, sack him. 
I thought exam writers changed every year anyhow, hence, this year's exam was way different to last year's. :\