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JAMB Accounting 2018 Objective — Question 6

Question 6 of 40 from the Joint Admissions and Matriculation Board (JAMB) Accounting 2018 Objective paper, with the correct answer and a full explanation.

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The accounting entries to record a cheque issued by a business is to

  • A. debit cash book and credit drawer
  • B. debit cash book and credit drawerCorrect
  • C. debit cash book and credit suspense account
  • D. credit cash book and debit suspense account

Explanation

When a cheque is issued, it is recorded by crediting the bank column of the cash book and debiting the drawer (the account being paid).

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