Accounting WAEC

The concept of Double Entry Book-Keeping states that?

A. if you receive goods on credit the seller becomes your creditor
B. for every debit entry there must be a corresponding credit entry
C. one party receives and another party gives value
D. purchases and sales are stated separately
E. for every seller there is a buyer

Correct Answer:

Option B – for every debit entry there must be a corresponding credit entry

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