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Tuesday, 07 April 2026
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Use the information to answer this question Receipts and Payment Account (Extract) ...

Use the information to answer this question
Receipts and Payment Account (Extract)
N
Bal b/f 3650 Insurance 900
subscription (99) 7500 Rate 11,700
(2000) 1000 Bal c/d 8,050
Fees 8500
20,650 20,650
The following information were given:
Rates owingInsurance prepaidSubscription in arrears 1/1993,60050700 31/12/9920001000600





The figure ₦1000 represent what in the balance sheet.
Take Free Practice Test On 2026 JAMB UTME, Post UTME, WAEC SSCE, GCE, NECO SSCE
  • A Assets
  • B Liability
  • C Capital
  • D Subscription
Correct Answer: Option B
Explanation:
The ₦1000 represent liability in the balance sheet since it is paid by the members representing dues for next year.

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