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JAMB Accounting 2021 Objective — Question 11

Question 11 of 40 from the Joint Admissions and Matriculation Board (JAMB) Accounting 2021 Objective paper, with the correct answer and a full explanation.

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11. The difference between acid test and liquidity ratio is a. Working capital b. Stock c. Debtors d. All of the above

  • A. Working capital
  • B. StockCorrect
  • C. Debtors
  • D. All of the above

Explanation

The acid test (quick) ratio = (current assets - stock) / current liabilities, while the liquidity (current) ratio = current assets / current liabilities. The difference is stock.

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