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WAEC Book Keeping 2025 Objective — Question 40

Question 40 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 double entry principle is applied in the trial balance by:

  • A. Debiting expenses and assets accounts, and crediting incomes and liability accountsCorrect
  • B. Debiting profit and crediting expenses
  • C. Debiting incomes and crediting losses
  • D. Debiting profit and crediting losses

Explanation

In a trial balance, all asset and expense account balances are listed as debits, while all liability, capital and income account balances are listed as credits, in line with the double entry principle.

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