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easyMCQCUET Accountancy 2023 11 June Shift 32026Accountancy
1 mark

What will be the accounting treatment of outstanding expenses in the Income and Expenditure A/c.(A) Added in main or concerned head(B) Subtracted from main head(C) Shown in Balance-Sheet as Liability(D) Will not be shown in Income and Expenditure A/c(E) Shown in Receipt and Payment A/c onlyChoose the correct answer from the options given below:

  1. A
    (A) and (C) Only
  2. B
    (B) and (C) Only
  3. C
    (D) and (C) Only
  4. D
    (E) and (A) Only

Solution & Step-by-step Explanation

Under the accrual system used to prepare the Income and Expenditure Account, outstanding expenses for the current year must be:Added to the respective expense head (A) to reflect the total expense incurred.Presented concurrently as a current liability in the Balance Sheet (C).Thus, statements (A) and (C) are correct.

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What will be the accounting treatment of outstanding expenses in the Income and Expenditure A/c.(A) Added in main or concerned head(B) Subtracted from main head(C) Shown in Balance-Sheet as Liability(D) Will not be shown in Income and Expenditure A/c(E) Shown in Receipt and Payment A/c onlyChoose the correct answer from the options given below:
A
(A) and (C) Only
B
(B) and (C) Only
C
(D) and (C) Only
D
(E) and (A) Only

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