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WAEC Financial Accounting 2001 Question 11

Question 11

Books of Original Entry

A subsidiary record is a book

  1. A.of original entry
  2. B.containing the ledgers
  3. C.found in the journal
  4. D.containing the balance sheet.
Show the answer and explanation

Answer: A (of original entry)

Explanation

Subsidiary books (day books, cash book, journal) are the books of original entry.