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WAEC Accounting 2019 Objective — Question 43

Question 43 of 50 from the West African Examinations Council (WAEC) Accounting 2019 Objective paper, with the correct answer and a full explanation.

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The accounting concept which stipulates that income and expenses should be matched to determine profit or loss is

  • A. cost concept
  • B. accrual conceptCorrect
  • C. objectivity concept
  • D. realization concept

Explanation

The matching/accrual concept stipulates that income and expenses should be matched within the same period to determine profit or loss.

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