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Receipt and payments account is a summary of the?

Receipt and payments account is a summary of the?
Take Free Practice Test On 2026 JAMB UTME, Post UTME, WAEC SSCE, GCE, NECO SSCE
  • A Budget
  • B Trading account
  • C Cash book
  • D Profit and loss account
Correct Answer: Option C
Explanation:
A receipts and payments account is a summary of actual cash receipts and payments extracted from the cash book over a certain period. All cash received and paid during the period whether capital or revenue is included in this account. It is the equivalent of a cashbook

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