JAMB - Accounts Principles Of Accounts (2019 - No. 20)
Which of these will not appear in the preparation of control account.
I. Bad debts
II. Discounts
III. Returns
IV. Provision for bad debts
I. Bad debts
II. Discounts
III. Returns
IV. Provision for bad debts
I only
II and III
I and III only
IV only
Explanation
Provision for bad debts and trade discount allowed will not appear in the account.
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