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WAEC Accounting 2025 Theory — Question 3

Question 3 of 15 from the West African Examinations Council (WAEC) Accounting 2025 Theory paper, with the correct answer and a full explanation.

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2(a) Three uses each of an invoice to the (i) Seller and (ii) Buyer

Model answer

Party | No. | Use of the invoice Seller | 1 | Reveals the details of the buyer Seller | 2 | Used to compute total sales for the period Seller | 3 | Enables the seller to know the eligible discount to give the buyer Buyer | 1 | Used to compute total purchases Buyer | 2 | Reveals the details of the seller Buyer | 3 | Useful for stock valuation

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