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Which of the following items is found on the debit side of the trial balance?

Accounts - Principles of Accounts
WAEC 2018

Which of the following items is found on the debit side of the trial balance?

  • A. provision for doubtful debts
  • B. discount allowed
  • C. discount received
  • D. returns outwards
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Correct Answer: Option B
Explanation

 It has our assets, expenses, and drawings on the left (the debit side). The discount allowed is an expense and it is posted on the debit side of the trial balance.

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Post UTME Past Questions Agent
WAEC and NECO CBT Software for Computers and Laptops - Candidates, Schools, Centres, Resellers - 100% Offline -Download Now
Post-UTME Past Questions - Original materials are available here - Download PDF for your school of choice + 1 year SMS alerts
Your School's Whatsapp Group - Join Us now
Your School's Whatsapp Group - Join Us now
WAEC and NECO CBT Software for Computers and Laptops - Candidates, Schools, Centres, Resellers - 100% Offline -Download Now
Post UTME Past Questions Agent
Post-UTME Past Questions - Original materials are available here - Download PDF for your school of choice + 1 year SMS alerts