A trial balance is a proof of accuracy of

Cash stolen from branch-taking s is recorded in the Head Office books by debiting

Mark-up on goods sent to branch offices are recorded in the books by creating

shares are sold at less than nominal value. They are issued at a

An excess of the value of the assets over the purchases consideration for acquisition of business is credited to

Which of the following is a credit item on an income and expenditure account?

Which of the following is not contained in the sales ledger control account?

Return inwards was understated. The effect is that

Which of the following is true of trade discounts?

The books of accounts are opened by means of a

1993 WAEC SSCE Accounts Past Questions