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WAEC Accounting 2022 Objective — Question 23

Question 23 of 50 from the West African Examinations Council (WAEC) Accounting 2022 Objective paper, with the correct answer and a full explanation.

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One of the items on the debit side of sales ledger control account is

  • A. bills accepted by debtors
  • B. bills dishonoured by debtorsCorrect
  • C. returns inwards
  • D. bad debt

Explanation

When a debtor's bill of exchange is dishonoured, the amount is debited back to the sales ledger control account (reversing the earlier credit).

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