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ACCOUNT

JAMB 2023 - Question 24

Account 2023 JAMB Past Questions - Question 24: A double entry for a transaction that offsets one amount against another on both sides of the cashbook is a

A double entry for a transaction that offsets one amount against another on both sides of the cashbook is a

A: original entry

B: contract entry

C: prime entry

D: contra entry

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Correct Answer

Explanation

Contra entry shows that cash has been withdrawn from the office and deposited in the bank or withdrawals of cash from bank for office use. Contra entries affect both cash and bank accounts.