Question on: JAMB Accounting - 1999

If the total discount allowed in a cash book was N230 and the total discount received was N255, which of the following is true concerning the two discounts?

A
They must be balanced in the cash book and the difference taken to the debtors ledger
B
They must be balanced in the cash book and the difference taken to the trial balance
C
They should not be balanced in the cash book before being taking to the trial balance
D
They should not appear in the trial balance as they were already either received or paid out
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Correct Option: D

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