Question on: JAMB Accounting - 2023
Which of these is not a subsidiary books?
A
sales day book
B
purchase day book
C
credit note
D
return inward day book
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Correct Option: C
Subsidiary books (also known as books of original entry) are the primary records where transactions are first recorded. They are used to capture specific types of transactions. The credit note is a source document but it is not a subsidiary book.
* **Sales day book:** Records all credit sales.
* **Purchase day book:** Records all credit purchases.
* **Return inward day book:** Records goods returned by customers.
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