Accounting for IGCSE & O level - Preparation Of Financial Statements (Section 5 - No. 21)

Which is the best way to describe what is in the Receipts and Payments Account?
The surplus or deficit for the year.
An analysis of the society's income and expenditure.
A summary of the cash coming in and going out during the year.
The assets and liabilities of the society at a point in time.

Explanation

The Receipts and Payments Account summarises cash inflows and outflows.

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