Multiple choice

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

  1. The journal

  2. The ledger

  3. The cash book

  4. The bill receivable book
Reveal answer Fill a bubble to check yourself
B Correct answer
Explanation

Books of original entry (also called primary books or journals) are where transactions are first recorded in chronological order. The ledger is the book of final entry where classified accounts are maintained, not a book of original entry. Options A, C, and D are all books of original entry used to record specific types of transactions.

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