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WAEC Accounting 2024 Objective — Question 12

Question 12 of 50 from the West African Examinations Council (WAEC) Accounting 2024 Objective paper, with the correct answer and a full explanation.

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An item recorded in the trial balance is

  • A. opening stockCorrect
  • B. closing stock
  • C. accrued expenses
  • D. depreciation charged for the year

Explanation

Opening stock is part of the ledger balances at the start of the year, so it appears in the trial balance; the others are usually year-end adjustments.

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