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WAEC Book Keeping 2025 Objective — Question 8

Question 8 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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When the sales day book is undercast, the entries to correct the error are debit:

  • A. Sales account; credit suspense account
  • B. Suspense account; credit sales account
  • C. Sales account; credit debtors account; credit sales account
  • D. Debtors account; credit sales accountCorrect

Explanation

An undercast in the sales day book means both the debtors and sales figures are understated, so the correction is to debit the debtors (control) account and credit sales account with the shortfall.

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