JAMB Accounting 2020 Objective — Question 14

Question 14 of 40 from the Joint Admissions and Matriculation Board (JAMB) Accounting 2020 Objective paper, with the correct answer and a full explanation.

14. Which of the following is not a source document?

A. A. Receipt
B. B. Debit not C.
C. C. cashbook
D. D. Sales accountCorrect

Explanation

Source documents are documents used in entering transactions to their proper accounts; they are books of original entry. The sales account is a ledger entry, not a source document.

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