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WAEC Accounting 2024 Objective — Question 50

Question 50 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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The debit side of a trial balance total is GH¢2,000 more than the credit side. Which of the following errors would account for the difference?

  • A. A receipt of GH¢2,000 for rent has been omitted from the booksCorrect
  • B. Carriage inwards of GH¢2,000 has been debited to carriage outwards account
  • C. Petty cash balance of GH¢1,000 has been omitted from the books
  • D. Discount received of GH¢1,000 has been debited to discount allowed account

Explanation

Omitting a GH¢2,000 rent receipt (a credit item/income) from the books would leave the debit side GH¢2,000 higher than the credit side.

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