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Jiafan Limited's Production Payroll for May Shows Deductions from Wages

Question 30

Multiple Choice

Jiafan Limited's production payroll for May shows deductions from wages for PAYE and employee's NIC totalling £18,900. What is the correct double entry to record these PAYE and employee's NIC deductions from wages?


A) Debit wages £18,900, Credit PAYE and NIC control £18,900.
B) Debit wages control £18,900, Credit PAYE and NIC control £18,900.
C) Debit cash £18,900, Credit PAYE and NIC control £18,900.
D) Debit PAYE and NIC control £18,900, Credit cash £18,900.

Correct Answer:

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