Question on: JAMB Accounting - 1994

The major difference between the receipt and payment account and the income and expenditure account is that while the former

A
is kept by the treasurer, the latter is not
B
deals with all receipts and payments in the year regardless of the time it relates to, the latter is for just that year
C
is a T-account, the latter is not
D
is not in the ledger, the latter is
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Correct Option: B

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