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WAEC Book Keeping 2025 Objective — Question 36

Question 36 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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Subscription in advance in the balance sheet of a not-for-profit making organisation is classified as:

  • A. Current asset
  • B. Current liabilityCorrect
  • C. Long term liability
  • D. Fixed asset

Explanation

Subscription received in advance is income not yet earned by the organisation, so it is treated as a current liability until the related period has passed.

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