Question on: JAMB Accounting - 2023

 

Given:

I. It records subscription in arrears
II. Payments of liabilities is effected
III. The account does not show if cash payment is revenue or capital expenditure
IV. It performs the same function as cash book

The features of receipts and payment account includes:

A

III and IV

B

I, II and IV

C

II, III and IV

D

I, II and III

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Correct Option: C

The features of a receipts and payment account include:

II. Payments of liabilities are effected.
III. The account does not show if cash payment is revenue or capital expenditure.
IV. It performs the same function as a cash book

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