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Cash stolen from branch-taking s is recorded in... - WAEC Accounting 1993 Question

Cash stolen from branch-taking s is recorded in the Head Office books by debiting
A
defalcations account and crediting branch stock acccount
B
mark-up account and crediting branch stock account
C
defalcations account and crediting profit and loss account
D
cash account and crediting branch stock account
correct option: a
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