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Goods stolen at the branch is debited to

Goods stolen at the branch is debited to
Take Free Practice Test On 2026 JAMB UTME, Post UTME, WAEC SSCE, GCE, NECO SSCE
  • A Defalcations account
  • B Branch stock account
  • C Branch adjustment account
  • D Branch debtors account
Correct Answer: Option A
Explanation:
Defalcation predominantly refers to the theft, misuse or misappropriation of money or funds held by an official trustee, or other senior-level fiduciary. In this regard a defalcation account will be opened to record the stolen goods.

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