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WAEC Accounting 2025 Objective — Question 41

Question 41 of 50 from the West African Examinations Council (WAEC) Accounting 2025 Objective paper, with the correct answer and a full explanation.

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The accounting entries in the books of head office for goods returned by a customer to a branch are:

  • A. debit Branch Debtors Account, credit Branch Stock Account
  • B. debit Branch Stock Account, credit Returns Inwards AccountCorrect
  • C. debit Branch Stock Account, credit Branch Debtors Account
  • D. debit Returns Inwards Account, credit Branch Debtors Account

Explanation

For goods returned, the head office records: debit Branch Stock Account and credit Returns Inwards Account.

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