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WAEC Accounting 2017 Objective — Question 45

Question 45 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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45. The accounting entries when goods are sold on credit at the branch are:

  • A. A. Debit Branch Debtors Account; Credit Sales AccountCorrect
  • B. B. Debit Branch Current Account; Credit Sales Account
  • C. C. Debit Branch Debtors Account; Credit Head Office Current Account
  • D. D. Debit Head Office Current Account; Credit Sales Account

Explanation

The account entries of credit sales at the branch are recorded as: Dr. Branch debtors A/c; Cr. Credit sales A/c.

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