Waec Model Questions Vol1 2018 Financial Accounting Question 9

Practice objective / multiple choice question 9 from the 2018 Waec Model Questions Vol1 Financial Accounting examination.

Waec Model Questions Vol1 2018 Financial Accounting Objective / Multiple Choice Easy Difficulty
Question 9 WAEC_MODEL_QUESTIONS_VOL1 • 2018 • FINANCIAL_ACCOUNTING • objective

State the going‑concern assumption and explain briefly why it is important in the preparation of financial statements.

Answer Options

A. The going‑concern assumption assumes the entity will be liquidated within a year; it justifies the use of fair‑value measurement and the classification of all liabilities as current.
B. The going‑concern assumption assumes the entity will continue operating indefinitely; it supports the recognition of revenue before delivery and the classification of assets as non‑current regardless of their liquidity.
C. The going‑concern assumption assumes the entity will continue operating indefinitely; it allows the use of cash‑flow basis accounting and the immediate expensing of all future costs.
Correct Answer D. The going‑concern assumption assumes the entity will continue operating indefinitely; it underpins historical‑cost measurement, current/non‑current classification and the deferral of expenses as assets.
Correct Answer
D
Correct Option:
The going‑concern assumption assumes the entity will continue operating indefinitely; it underpins historical‑cost measurement, current/non‑current classification and the deferral of expenses as assets.

About This Question

This is Waec Model Questions Vol1 2018 Financial Accounting Question 9. It is one of the objective questions from the 2018 Waec Model Questions Vol1 Financial Accounting examination.

Difficulty level: Easy .

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