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JAMB Principles of Accounts 2006 Question 23

Question 23

Source Documents

Which of the following is a source document for the preparation of debtors' ledger account?

  1. A.Debit note.
  2. B.General journal.
  3. C.Purchases invoice.
  4. D.Sales invoice.
Show the answer and explanation

Answer: D (Sales invoice.)

Explanation

Debtors' accounts are written up from sales invoices, which show goods sold on credit.