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Monday, 06 April 2026
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Subscriptions received in advance are

Subscriptions received in advance are
Take Free Practice Test On 2026 JAMB UTME, Post UTME, WAEC SSCE, GCE, NECO SSCE
  • A Included in the income and expenditure account
  • B Not included in the receipts and payment account
  • C Shown as a current asset in the balance sheet
  • D Shown in the Balance Sheet as a current liability
Correct Answer: Option D
Explanation:
An amount received in advance against which the services are yet to provide is a balance sheet item. Any advance subscription is a liability and to be shown in balance sheet

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