Question on: WAEC Accounting - 2012

Which of the following is a book of ordinary entry?

A
ledger
B
balance sheet
C
bank statement
D
sales journal
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Correct Option: D

 Books of original entry refers to the accounting journals in which business transactions are initially recorded. The information in these books is then summarized and posted into a general ledger, from which financial statements are produced.

The main books of prime entry are:

  • Sales day book.
  • Purchase day book.
  • Sales returns day book.
  • Purchases returns day book.
  • Bank Book.
  • Cash Receipts Book.
  • Cash Payments Book.
  • Petty Cash Receipts Book.

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