passwella.
Menu

WAEC Financial Accounting 2015 Question 9

Question 9

Books of Original Entry

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

  1. A.Sales journal.
  2. B.Purchases account.
  3. C.Cash account.
  4. D.Return inwards journal.
Show the answer and explanation

Answer: B (Purchases account.)

Explanation

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