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WAEC Financial Accounting 2013 Question 9

Question 9

Books of Original Entry

Which of the following is not a book of original entry?

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

Answer: B (Purchases ledger)

Explanation

The purchases ledger is a ledger to which entries are posted, not a book where transactions are first recorded.