Question 9
Books of Original EntryWhich of the following is not a book of prime entry?
- A.Cash book
- B.Purchases Day Book
- C.Sales Day Book
- D.Journal Proper
- E.Purchases Ledger.
Show the answer and explanation
Answer: E (Purchases Ledger.)
Explanation
A ledger is a book of final entry; the others are books of prime entry.