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The accounting treatment for a dishonored cheque is; debit

The accounting treatment for a dishonored cheque is; debit
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  • A Customer's account; credit bank account
  • B Bank account; credit customer's account
  • C Customer's account; credit sales account
  • D Sales account; credit customer account
Correct Answer: Option B
Explanation:
Treatment: Before any notice of cheque being dishonored: When a supplier (payee) receives a cheque from a customer(drawer) the supplier's cash book is debited and the customer's account in the sales ledger is credited with the amount of the cheque.

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