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Which of the following is not credited to debtors control account?

Accounts - Principles of Accounts
JAMB 2025

Which of the following is not credited to debtors control account?

  • A. Bad debts
  • B. Discounts allowed
  • C. Provision for bad debt
  • D. Bills receivable
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Correct Answer: Option C
Explanation

Provision for bad debts is not credited to debtors control account. It is not an item of debtors control account. It is always ignored when it is given.

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Post-UTME Past Questions - Original materials are available here - Download PDF for your school of choice + 1 year SMS alerts
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WAEC and NECO CBT App for Mobile Devices - Candidates, Schools, Centres, Resellers - 100% Offline -Download Now
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WAEC and NECO CBT Software for Computers and Laptops - Candidates, Schools, Centres, Resellers - 100% Offline -Download Now