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WAEC Book Keeping 2025 Objective — Question 24

Question 24 of 42 from the West African Examinations Council (WAEC) Book Keeping 2025 Objective paper, with the correct answer and a full explanation.

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The concept that cost and benefit (income and expense) in a period should be matched to determine profit or loss is in line with the:

  • A. Going concern concept
  • B. Money measurement concept
  • C. Accrual conceptCorrect
  • D. Duality concept

Explanation

The accrual (matching) concept states that income and related expenses should be recognised in the period they are earned/incurred, regardless of when cash is received or paid.

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