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WAEC Accounting 2022 Objective — Question 42

Question 42 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 credit column of a trial balance is

  • A. carriage inwards
  • B. carriage outwards
  • C. returns outwardsCorrect
  • D. returns inwards

Explanation

Returns outwards (purchases returns) reduces purchases and carries a credit balance, so it appears on the credit side of the trial balance.

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