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Which of these will not appear in the preparation of control account. I. Bad debts...

Accounts - Principles of Accounts
JAMB 2019

Which of these will not appear in the preparation of control account.
I. Bad debts
II. Discounts
III. Returns
IV. Provision for bad debts

  • A. I only
  • B. II and III
  • C. I and III only
  • D. IV only
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Correct Answer: Option D
Explanation

Provision for bad debts and trade discount allowed will not appear in the account.

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