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WAEC Accounting 2024 Objective — Question 16

Question 16 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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In an incomplete record, the excess of opening capital over closing capital is

  • A. provision
  • B. lossCorrect
  • C. profit
  • D. reserve

Explanation

If closing capital is lower than opening capital, the business has suffered a loss or the owner has made excessive drawings.

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