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A feature of government accounting is that the

Accounts - Principles of Accounts
JAMB 2025

A feature of government accounting is that the

  • A. Accounts are prepared on an accrual basis.
  • B. Accounts are prepared on a cash basis.
  • C. fixed assets are depreciated.
  • D. objective is to report profit made by the government.
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Correct Answer: Option B
Explanation

Government accounting is mainly based on the cash basis of accounting. Transactions are recorded only when cash is received or paid. Unlike the accrual basis, receivables and payables are not recognized.

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Post-UTME Past Questions - Original materials are available here - Download PDF for your school of choice + 1 year SMS alerts
Your School's Whatsapp Group - Join Us now
WAEC and NECO CBT App for Mobile Devices - Candidates, Schools, Centres, Resellers - 100% Offline -Download Now
Post UTME Past Questions Agent
WAEC and NECO CBT Software for Computers and Laptops - Candidates, Schools, Centres, Resellers - 100% Offline -Download Now
WAEC and NECO CBT App for Mobile Devices - Candidates, Schools, Centres, Resellers - 100% Offline -Download Now
Post-UTME Past Questions - Original materials are available here - Download PDF for your school of choice + 1 year SMS alerts
WAEC and NECO CBT Software for Computers and Laptops - Candidates, Schools, Centres, Resellers - 100% Offline -Download Now
Post UTME Past Questions Agent