Accounting WAEC

The accounting entry to correct sales day book overcast is?

A. Debit sales account and credit debtors account
B. Debit suspense account and credit sales account
C. Debit debtors account and credit suspense account
D. Debit sales account and credit suspense account

Correct Answer: Option D

D. Debit sales account and credit suspense account

Explanation

Remember an overcast is a situation where a customer pays an amount higher and above the real value for goods, due to an error in the total amount calculated in the invoice. The supplier is expected to send a credit note to the customer, noting an error in the invoice and accepting to refund the excess amount to the customer. In the sales daybook, the sales account will be debited (because a sale had occurred) and a suspense account credited.

A suspense account is an account in the books of an organization in which items are entered temporarily before allocation to the correct or final account.

Sunday

Recent Posts

List of Universities Offering Veterinary Medicine in Nigeria

Veterinary medicine is the branch of medicine that deals with the prevention, diagnosis, and treatment…

3 months ago

List of Universities Offering Anthropology in Nigeria

Anthropology is the scientific study of human beings and their cultures. It encompasses a wide…

3 months ago

List of Universities Offering Sociology in Nigeria

Sociology is the scientific study of human society, culture, and behavior. It examines the social…

3 months ago

List of Universities Offering Social Work in Nigeria

Social Work is a profession dedicated to helping individuals, families, and communities to cope with…

3 months ago

List of Universities Offering Religious Studies in Nigeria

Religious studies is an academic discipline that explores the beliefs, practices, and history of various…

3 months ago

List of Universities Offering Public Administration in Nigeria

Public administration is the field of study and practice that focuses on the organization and…

3 months ago