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JAMB Accounting 2008 Objective — Question 2

Question 2 of 50 from the Joint Admissions and Matriculation Board (JAMB) Accounting 2008 Objective paper, with the correct answer and a full explanation.

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Which of the following accounting conventions suggests that accountant should use a method of valuation that understates rather than overstates results?

  • A. ConservationCorrect
  • B. Historical
  • C. Monetary
  • D. Cost

Explanation

The conservatism (conservation) concept suggests that an accountant should use a valuation method that understates rather than overstates results.

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