WAEC Financial Accounting 2008 Question 33

Question 33

Books of Original Entry

Which of the following is not a subsidiary book?

  1. A.Sales journal
  2. B.Cash book
  3. C.Purchases ledger
  4. D.General journal.
Show the answer and explanation

Answer: C (Purchases ledger)

Explanation

The purchases ledger is a ledger, not a book of original entry.