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Question on: JAMB Accounting - 2017

The movement of goods from head office to a branch is treated in the head office as
A
Sales
B
issue
C
purchases
D
requisition
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Correct Option: B
The movement of goods from a head office to a branch is recorded in the head office's books as an *issue*. This reflects the transfer of inventory from the head office's stock to the branch. The head office doesn't consider this a sale because the goods are still within the same company, nor is it a purchase or requisition.

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