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WAEC Financial Accounting 1994 Question 18

Question 18

Double Entry and the Ledger

Which of the following is a Real account item?

  1. A.Wages and salaries account
  2. B.Machinery account
  3. C.Capital account
  4. D.Drawings account
  5. E.Aladja and Sons account.
Show the answer and explanation

Answer: B (Machinery account)

Explanation

Real accounts record property such as machinery.