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JAMB Accounting 2020 Objective — Question 7

Question 7 of 40 from the Joint Admissions and Matriculation Board (JAMB) Accounting 2020 Objective paper, with the correct answer and a full explanation.

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7. [See diagram] The correct title for the account above is

  • A. A. Debtors control accountCorrect
  • B. B. Creditors control account
  • C. C. Sales account
  • D. D. Purchases account

Explanation

The T-account shown, based on its typical entries (balance b/d, credit sales, cash received, discount allowed, returns), represents the Debtors Control Account, which summarises all transactions with debtors.

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