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WAEC Accounting 2014 Objective — Question 5

Question 5 of 50 from the West African Examinations Council (WAEC) Accounting 2014 Objective paper, with the correct answer and a full explanation.

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Which of the following subsidiary books involves cash movement?

  • A. Sales day book
  • B. Purchases day book
  • C. Returns inward book
  • D. Petty cash bookCorrect

Explanation

The petty cash book deals with movement in cash, unlike the other subsidiary (day) books which deal with credit transactions.

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