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WAEC Book Keeping 2025 Objective — Question 5

Question 5 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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A sum of N2,000 received from a customer was posted to the debit side of his account and credited to the cash book. This is an error of:

  • A. Complete reversalCorrect
  • B. Principle
  • C. Compensation
  • D. Commission

Explanation

Both the debit and credit have been entered in the wrong (opposite) sides of the correct accounts, which is the definition of an error of complete reversal of entries.

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