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WAEC Book Keeping 2025 Objective — Question 11

Question 11 of 42 from the West African Examinations Council (WAEC) Book Keeping 2025 Objective paper, with the correct answer and a full explanation.

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The effect of a reduction in the provision for doubtful debts is a(n):

  • A. Decrease in gross profit
  • B. Increase in gross profit
  • C. Decrease in net profit
  • D. Increase in net profitCorrect

Explanation

A reduction in the provision for doubtful debts is treated as an income (added back) in the profit and loss account, so it increases net profit; it has no effect on gross profit, which is determined in the trading account.

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