ACCOUNT
JAMB 2023 - Question 13
Account 2023 JAMB Past Questions - Question 13: Given:I. It records subscription in arrearsII. Payments of liabilities is effectedIII. The account does not show if cash payment is revenue or capital expenditureIV. It performs the same function as cash bookThe features of receipts and payment account includes:
I. It records subscription in arrears
II. Payments of liabilities is effected
III. The account does not show if cash payment is revenue or capital expenditure
IV. It performs the same function as cash book
The features of receipts and payment account includes:
A:
B:
C:
D:
Correct Answer
C
Explanation
The features are:
- include capital and revenue items
- accruals and prepayments are not included
- it is a real account
- only actual receipts and payments are recorded
- balance represent cash in hand

