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JAMB Principles of Accounts 2013 Question 6

Question 6

Books of Original Entry

The total credit sales for a period can be extracted from the

  1. A.cash book.
  2. B.sales day book.
  3. C.petty cash book.
  4. D.returns inwards.
Show the answer and explanation

Answer: B (sales day book.)

Explanation

All credit sales are first entered in the sales day book.