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The similarities between Receipts and payments and income and expenditure account is

The similarities between Receipts and payments and income and expenditure account is
Take Free Practice Test On 2026 JAMB UTME, Post UTME, WAEC SSCE, GCE, NECO SSCE
  • A Both accounts follows the principle of double entry
  • B They are summaries of financial statements
  • C Both include capital items
  • D Both are prepared by non-profit making concern
Correct Answer: Option C
Explanation:
The receipts and payment accounts include both capital and revenue items while income and expenditure account include only revenue items.

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