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WAEC Accounting 2017 Objective — Question 26

Question 26 of 50 from the West African Examinations Council (WAEC) Accounting 2017 Objective paper, with the correct answer and a full explanation.

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26. The purpose of keeping Sales and Purchases Ledger Control Account is to

  • A. A. match credit sales and credit purchases
  • B. B. equate debtors' balance to creditors balance
  • C. C. verify total debtors and total creditors balancesCorrect
  • D. D. determine cash sales and cash purchases

Explanation

The control account serves as check against fraud by verifying total debtors at creditors.

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