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WAEC Accounting 2013 Objective — Question 4

Question 4 of 50 from the West African Examinations Council (WAEC) Accounting 2013 Objective paper, with the correct answer and a full explanation.

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Which of the following is not a characteristic of a Trial Balance?

  • A. It has columns for debit and credit balances
  • B. Total of debit balance equals total of credit balance
  • C. It is a statement
  • D. It is an accountCorrect

Explanation

A trial balance is not an account because it does not affect any changes to balances.

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