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

The process of using sales ledger balance to cancel off purchases ledger balance is
Take Free Practice Test On 2026 JAMB UTME, Post UTME, WAEC SSCE, GCE, NECO SSCE
  • A Balancing
  • B Set off
  • C Reconcilation
  • D Cancelling
Correct Answer: Option B
Explanation:
A 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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