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Use the following information to answer the given question: SALES LEDGER CONTROL ACCOUNT \(\begin{array}{c|c} 1986...

Accounts - Principles of Accounts
WAEC 1989

Use the following information to answer the given question: SALES LEDGER CONTROL ACCOUNT
\(\begin{array}{c|c} 1986 & & N & 1986 & & N \\ \hline Jan. 1 & \text{Balance b/d} & 1,300 & Jan.1 & \text{Balance b/d} & 86 \\ 31 & sales & 7,630 & & bank & 6,555 \\ & \text{dishonoured cheques} & 250 & & discount& 345 \\ & \text{stopped cheques} & 100 & & returns & 130 \\ & \text{balance c/d} & 92 & & \text{Purchases ledger} & 360 \\ & & & & \text{balance c/d} & 1,896 \\ & & 9,372 & & & 9,372 \\ Feb. 1 & \text{balance b/d} & 1,896 & Feb.1 & \text{balance b/d} & 92 \end{array}\)
The amount of N7,630 represents
  • A. total credit sales
  • B. total of all the debtors of the firm
  • C. the total sales for the month
  • D. cash sales only
  • E. the double entry for the total of the sales account
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Correct Answer: Option A
Explanation
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