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WAEC Accounting 2014 Objective — Question 25

Question 25 of 50 from the West African Examinations Council (WAEC) Accounting 2014 Objective paper, with the correct answer and a full explanation.

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A petty cash account has an imprest of D28,000. The account has a debit balance of D5,000. How much cash is needed to restore the imprest?

  • A. D33,000
  • B. D28,000
  • C. D23,000Correct
  • D. D5,000

Explanation

The imprest is restored to its initial balance. Since the balance is 5,000, the amount needed to restore to 28,000 is 28,000−5,000 = D23,000.

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