JAMB Accounting 2021 Objective — Question 7

Question 7 of 40 from the Joint Admissions and Matriculation Board (JAMB) Accounting 2021 Objective paper, with the correct answer and a full explanation.

7. Which of the following is not among book of original entry a. Trial balance b. Sales day book c. Bank draft d. Receipts

A. Trial balanceCorrect
B. Sales day book
C. Bank draft
D. Receipts

Explanation

The trial balance is a statement that shows balances of ledgers; it is not a book of original (prime) entry.

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