WAEC Accounting 2015 Objective — Question 9

Question 9 of 50 from the West African Examinations Council (WAEC) Accounting 2015 Objective paper, with the correct answer and a full explanation.

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

A. Sales journal
B. Purchases accountCorrect
C. Cash account
D. Return inwards journal

Explanation

A book of original entry is where transactions are first recorded before being posted to the ledger (e.g. sales journal, cash book, returns journal); the purchases account is a ledger account, not a book of original entry.

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