JAMB Accounting 2016 Objective — Question 24

24. The major advantage of the journal proper is that it (a) helps in the preparation of the balance sheet (b) prevents fraud and theft of item of the business (c) serve as a book of instruction to the book keeper (d) helps the banking industry to be efficient

• A. helps in the preparation of the balance sheetCorrect
• B. prevents fraud and theft of item of the business
• C. serve as a book of instruction to the book keeper
• D. helps the banking industry to be efficient