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(a) Give reasons for including outstanding liabilities in the Balance Sheet (b) How do ...

(a) Give reasons for including outstanding liabilities in the Balance Sheet
(b) How do you record an income generating activity of a bar in a not-for-profit-making organization:
Take Free Practice Test On 2026 JAMB UTME, Post UTME, WAEC SSCE, GCE, NECO SSCE
    Correct Answer: Option
    Explanation:
    a. Outstanding liabilities are included in the Balance Sheet in order to :
    (i) recognize the full amount of liabilities in the Balance Sheet;
    (ii)show the true financial position of the organization at any given time;
    (iii)avoid misleading the users of the accounting information.
    b. The procedures for recording an income generating activity of a bar in a not-for-profit-making organization:
    (i) Record all purchases relating to the activity.
    (ii) Record all expenses relating to the activity.
    (iii) Record sales generated from the activity.
    (iv) Value the closing stock

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