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WAEC Accounting 2015 Objective — Question 38

Question 38 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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The double entry to record the goodwill in the books is debit

  • A. Cash Account and credit Goodwill Account
  • B. Goodwill Account and credit Purchase of Business AccountCorrect
  • C. Goodwill Account and credit Cash Account
  • D. Purchase of Business Account and credit Cash Account

Explanation

When a business is purchased and goodwill arises, the entry is: Dr Goodwill Account, Cr Purchase Consideration (of Business) Account.

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