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WAEC Financial Accounting 2005 Question 3

Question 3

Books of Original Entry

Which of the following is not contained in a journal?

  1. A.Folio number of transaction
  2. B.Date of transaction
  3. C.Address of the customer
  4. D.Description of the transaction.
Show the answer and explanation

Answer: C (Address of the customer)

Explanation

A journal shows date, accounts, folio, amounts and narration, not addresses.