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WAEC Accounting 2013 Objective — Question 9

Question 9 of 50 from the West African Examinations Council (WAEC) Accounting 2013 Objective paper, with the correct answer and a full explanation.

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Which of the following is not a book of original entry?

  • A. Cash Book
  • B. purchases ledgerCorrect
  • C. Returns Outwards Journal
  • D. General Journal

Explanation

Accounts are transfer from the purchases day book to purchase ledger, thus, purchase ledger is not original book of entry. Original book of entry is the first book which transactions are recorded.

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