Multiple choice

__________ is the book of first entry whereas _____________ is the book of second entry.

  1. Ledger, journal

  2. Cash book, ledger

  3. Journal, ledger

  4. None of these
Reveal answer Fill a bubble to check yourself
C Correct answer
Explanation

The journal is the book of first entry where transactions are recorded as they happen. The ledger is the book of second entry where these transactions are later classified and posted into individual accounts.

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