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Which of the following items is not contained in the Receipts and Payments Account?

Which of the following items is not contained in the Receipts and Payments Account?
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  • A Subscription paid in advance
  • B Stock paid for in advance
  • C Outstanding wages and salaries
  • D Donations
Correct Answer: Option B
Explanation:
Receipts and payments account are used by non profit making organization, It is a summarized form of Cash Book. All receipts are recorded on its left-hand (Debit) side and all payments are recorded on its right-hand (credit) side. receipts & payments accounts show only the cash and bank transactions in that accounting period. it doesnt include stock paid for in advance

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