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Which of the following is not a book of origina... - WAEC Accounting 2015 Question

Which of the following is not a book of original entry?

A
Sales journal
B
Purchases account
C
Cash account
D
Return inwards journal
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Correct Option: B

Books of original entry refers to the accounting journals in which business transactions are initially recorded. They include;

  1. Sales journal
  2. purchase day book
  3. returns inwards
  4. returns outwards
  5. cash book
  6. general ledger
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