Accounting WAEC

Which of the following items is not contained in the Receipts and Payments Account?

A. Subscription paid in advance
B. stock paid for in advance
C. outstanding wages and salaries
D. donations

Correct Answer: Option B

B. stock paid for in advance

Explanation

Receipts and payments account are used by non-profit making organization, It is a summarized form of Cash Book. All receipts are recorded on its left-hand (Debit) side and all payments are recorded on its right-hand (credit) side. receipts & payments accounts show only the cash and bank transactions in that accounting period. it doesn’t include stock paid for in advance

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