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WAEC Accounting 2015 Objective — Question 4

Question 4 of 50 from the West African Examinations Council (WAEC) Accounting 2015 Objective paper, with the correct answer and a full explanation.

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Purchase invoice is first entered in the

  • A. Purchases Ledger
  • B. Cash Book
  • C. Sales Journal
  • D. Purchases JournalCorrect

Explanation

A purchase invoice is a source document, and the amount on it is first transferred to (recorded in) the purchases journal (day book).

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