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WAEC Accounting 2015 Objective — Question 12

Question 12 of 50 from the West African Examinations Council (WAEC) Accounting 2015 Objective paper, with the correct answer and a full explanation.

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Which of the following accounts has a credit balance?

  • A. CapitalCorrect
  • B. Cash
  • C. Drawings
  • D. Premises

Explanation

The capital account normally has a credit balance because it represents the claim of the owner on the assets of the business.

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