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WAEC Accounting 2020 Objective — Question 10

Question 10 of 50 from the West African Examinations Council (WAEC) Accounting 2020 Objective paper, with the correct answer and a full explanation.

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A debit balance of GHe 420 on the purchases ledger control account means that the

  • A. trade creditors were overpaidCorrect
  • B. trade creditors are owed GH¢ 420
  • C. goods returned to trade creditors amounted to GH¢420
  • D. total sales from trade creditors amounted to GH¢ 420

Explanation

A purchases ledger control account (also known as total creditors control account) indicates the total credit obligation owing by an organization; thus it usually has a credit balance. A debit balance on it will indicate that the creditors have been overpaid.

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