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JAMB Accounting 2013 Objective — Question 30

Question 30 of 50 from the Joint Admissions and Matriculation Board (JAMB) Accounting 2013 Objective paper, with the correct answer and a full explanation.

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Which of the following is accounted for in receipts and payments account?

  • A. Subscriptions received in advanceCorrect
  • B. Subscriptions due not yet received
  • C. Accrued expenses on annual dances
  • D. Depreciation

Explanation

Subscriptions received in advance is already actual cash received, so it is treated in the receipts and payments account.

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