WAEC Financial Accounting 2011 Question 11

Question 11

Books of Original Entry

Which of the following is not a subsidiary book?

  1. A.Sales Day Book
  2. B.Purchases Day Book
  3. C.General Journal
  4. D.Trial Balance
Show the answer and explanation

Answer: D (Trial Balance)

Explanation

A trial balance is a list of ledger balances, not a book of original entry.