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WAEC Book Keeping 2024 Objective — Question 26

Question 26 of 40 from the West African Examinations Council (WAEC) Book Keeping 2024 Objective paper, with the correct answer and a full explanation.

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26. Sales of goods to the value of N500 was debited to Ade instead of Adu. The journal entry for correcting this error is:

  • A. debit Adu's Account #500; credit Ade's Account #500.Correct
  • B. debit Ade's Account #500; credit Adu's Account N500.
  • C. debit Adu's Account #500; credit Sales Account #500.
  • D. debit Sales Account #500; credit Adu's Account #500.

Explanation

This is error of commission. It is usually corrected with reverse of the error.

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