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JAMB Accounting 2021 Objective — Question 28

Question 28 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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28. The sole trader does not prepare a. Profit and loss account b. Trading account c. Appropriation account d. Balance sheet

  • A. Profit and loss account
  • B. Trading account
  • C. Appropriation accountCorrect
  • D. Balance sheet

Explanation

The major difference between a sole trader's accounts and those of other business forms is the appropriation account. A sole trader takes all the profit directly, so no appropriation account is needed.

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