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The equivalent of income and expenditure account in a trading concern is

The equivalent of income and expenditure account in a trading concern is
Take Free Practice Test On 2026 JAMB UTME, Post UTME, WAEC SSCE, GCE, NECO SSCE
  • A Trading account
  • B Profit and loss account
  • C Appropriation account
  • D Balance sheet
Correct Answer: Option B
Explanation:
The income and expenditure account is an account prepared by non-trading concerns to ascertain surplus or deficit of income over expenditures for a particular period. Its equivalent is the profit and loss account .
An income statement or profit and loss account is one of the financial statements of a company and shows the company's revenues and expenses during a particular period.

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