O-LevelAccountingSources and recording of data7707/11 · May/June 2025 · Q31 Mark

Sammy bought goods on credit and later returned some of these goods. How would he record the returns in his books of account? [Table with column headers: 'account debited', 'account credited']

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Apurchases, purchases returns

Bpurchases returns, supplier

Cpurchases returns, purchases

Dsupplier, purchases returns

✓ Correct answer

D: supplier, purchases returns

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Topic: Sources and recording of data, O-Level Accounting (syllabus 7707). Multiple choice, 1 mark.
Source: O-Level Accounting, May/June 2025 Paper 1 Variant 1, question 3.

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