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Question on: JAMB Accounting - 2017

What is the main purpose of transaction file?
A
To record assets and liabilities
B
To update income and expenses
C
to update master files
D
to make organization decision
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Correct Option: C
The main purpose of a transaction file is to update the master files. * **Transaction files** contain records of individual transactions (e.g., sales, purchases, payments). * These transactions are used to update the information in the **master files**, which hold the main data of the business (e.g., customer information, inventory details, account balances).

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