JAMB Accounting 2012 Objective — Question 25

Question 25 of 50 from the Joint Admissions and Matriculation Board (JAMB) Accounting 2012 Objective paper, with the correct answer and a full explanation.

Which of the following is a debit item in the sales' ledger control account?

A. Cheque receipts
B. Dishonoured chequesCorrect
C. Discount allowed
D. Bills receivable

Explanation

Dishonoured cheques is a debit item in the sales ledger control account, since a previously credited receipt must be reversed.

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