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WAEC Accounting 2021 Objective — Question 9

Question 9 of 50 from the West African Examinations Council (WAEC) Accounting 2021 Objective paper, with the correct answer and a full explanation.

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Goods returned to the supplier is recorded in the accounts as: debit

  • A. Sales Returns Account; credit Supplier's Account
  • B. Purchases Returns Account; credit Supplier's Account
  • C. Supplier's Account; credit Purchases Returns Account
  • D. Supplier's Account; credit Purchases AccountCorrect

Explanation

For goods returned to a supplier, the accounting entry is debit Supplier's Account, credit Purchases Returns Account/Purchases Account.

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