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WAEC Financial Accounting 1997 Question 20

Question 20

Source Documents

Which of the following is not a source document for recording sales?

  1. A.Debit note
  2. B.Credit note
  3. C.Receipt
  4. D.Sales journal
  5. E.Invoice.
Show the answer and explanation

Answer: D (Sales journal)

Explanation

The sales journal is a book of original entry, written up from source documents such as invoices.