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WAEC Accounting 2018 Objective — Question 35

Question 35 of 50 from the West African Examinations Council (WAEC) Accounting 2018 Objective paper, with the correct answer and a full explanation.

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The excess of assets over liabilities of a not–for–profit making organization is

  • A. surplus
  • B. deficit
  • C. working capital
  • D. accumulated fundCorrect

Explanation

For a not-for-profit organisation, the excess of assets over liabilities is called the accumulated fund (equivalent to capital).

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