WAEC - Accounts Principles Of Accounts (2024 - No. 27)

A debit balance of D 61,000 on a customer's bank statement means that 
the customer's bank balance is D 61,000.
the customer owes the bank D 61,000.
a customer's cheque of D 61,000 is yet to be cleared by the bank.
a direct deposit of D 61,000 was made by a customer. 

Explanation

A customer's account with the bank is supposed to have credit balance. Thus, a debit balance indicates that the customer is owing the bank.

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