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WAEC Accounting 2025 Objective — Question 43

Question 43 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 concept which underlies providing for doubtful debt is

  • A. materiality concept
  • B. duality concept
  • C. entity concept
  • D. prudence conceptCorrect

Explanation

The concept of prudence requires an accountant not to overstate profit; hence provision is made for doubtful debts.

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