WAEC - Accounts Principles Of Accounts (2023 - No. 17)

A reason a business is not able to keep full set of accounting records is that
the business does not make profit
double entry is expensive to maintain
the business is not a trading concern
double entry shows the true profit

Explanation

The double entry system is comparatively an expensive way of maintaining the financial accounts. The accountants may charge a handsome amount as fees. Maintaining incomplete records consumes less time.

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