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The income and expenditure account differs from receipts and payments account because it

The income and expenditure account differs from receipts and payments account because it
Take Free Practice Test On 2026 JAMB UTME, Post UTME, WAEC SSCE, GCE, NECO SSCE
  • A Accounts for notional charges
  • B Records transactions that relate to the period on cash basis
  • C Records transactions that relate to the period on accrual basis
  • D Accounts for balance of cash at bank
Correct Answer: Option B
Explanation:
Receipts and payments account is a summary of cash transactions for a period and it is a real account. Income and expenditure account is a summary of expenditure and income like trading and profit and loss account and it is a nominal account.

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