Question on: WAEC Accounting - 2015

The process of using sales ledger balance to cancel off purchases ledger balance is

A
Balancing
B
Set off
C
Reconcilation
D
Cancelling
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Correct Option: B

set-off clause is a legal clause that gives a lender the authority to seize a debtor's deposits when they default on a loan. A set-off clause can also refer to a settlement of mutual debt between a creditor and a debtor through offsetting transaction claims.

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