The major difference between the receipt and payment account and the income and expenditure account is that while the former.

A.

Is kept by the treasurer, the latter is not

B.

Deals with all receipts and payments in the year regardless of the time it relates to, the latter is for just that year

C.

Is a T-account, the latter is not

D.

Is not in the ledger, the latter is

Correct answer is B

No explanation has been provided for this answer.