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WAEC Accounting 2024 Theory — Question 4

Question 4 of 12 from the West African Examinations Council (WAEC) Accounting 2024 Theory paper, with the correct answer and a full explanation.

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4. List six adjustments that are shown in the final accounts.

Model answer

1. Rent in arrears or in advance. 2. Salaries in arrears or in advance. 3. Provision for bad or doubtful debts. 4. Depreciation of non-current assets. 5. Goods taken by the owner (drawings in kind). 6. Income in arrears or in advance / Provision for discount on doubtful debts.

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