JAMB Accounting 2021 Objective — Question 18

Question 18 of 40 from the Joint Admissions and Matriculation Board (JAMB) Accounting 2021 Objective paper, with the correct answer and a full explanation.

18. Which of the following is not found in journal proper? a. Folio b. Particulars c. Discount d. Narration

A. Folio
B. Particulars
C. DiscountCorrect
D. Narration

Explanation

A discount column is not one of the columns in the journal proper — it appears only in the three-column cash book.

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