WAEC Accounting 2014 Objective — Question 23

Question 23 of 50 from the West African Examinations Council (WAEC) Accounting 2014 Objective paper, with the correct answer and a full explanation.

Which of the following is not an administrative expense in a manufacturing organization?

A. discount allowedCorrect
B. Office electricity
C. Stationery
D. Insurance

Explanation

Discount allowed relates to sales activities, not production or administration, so it is not recorded as an administrative expense in the manufacturing account.

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