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JAMB Accounting 2007 Objective — Question 39

Question 39 of 46 from the Joint Admissions and Matriculation Board (JAMB) Accounting 2007 Objective paper, with the correct answer and a full explanation.

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Journal proper is used in recording

  • A. transactions that are not regularCorrect
  • B. returns from customers
  • C. credit sales
  • D. the receipt and payment of money

Explanation

The journal proper (general journal) is used to record miscellaneous/irregular transactions not covered by the other special books (e.g. opening entries, correction of errors, year-end adjustments).

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