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Use the information below to answer this question. Dangote acquired Dantata’s ...

Use the information below to answer this question.
Dangote acquired Dantata’s business for N350,000. The total asset work were N820,000 and liabilities amounted to N 640,000
The double entry to record the goodwill in the books is debt
Take Free Practice Test On 2026 JAMB UTME, Post UTME, WAEC SSCE, GCE, NECO SSCE
  • A Purchase of business account and credit cash account
  • B Goodwill account and credit purchase of business account
  • C Cash account and credit goodwill account
  • D Goodwill account and credit cash account
Correct Answer: Option B
Explanation:
when there is excess of purchase consideration over net assets, the accounting entries is to debit goodwill account as the receiving account and credit purchase of business account as the giving account.

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