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WAEC Accounting 2015 Objective — Question 42

Question 42 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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Goods stolen at the branch is debited to

  • A. Defalcations Account
  • B. Branch Stock Account
  • C. Branch Adjustment AccountCorrect
  • D. Branch Debtors Account

Explanation

Goods stolen at a branch are debited to the Branch Adjustment Account (as a loss, at cost or selling price depending on the method used).

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