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
correct option: b
Books of original entry refers to the accounting journals in which business transactions are initially recorded. They include;
- Sales journal
- purchase day book
- returns inwards
- returns outwards
- cash book
- general ledger
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