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WAEC Accounting 2016 Theory — Question 1

Question 1 of 9 from the West African Examinations Council (WAEC) Accounting 2016 Theory paper, with the correct answer and a full explanation.

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SECTION A 1(a) What is a general journal? (b) State six uses of the general journal

Model answer

(a) General Journal: This can be defined as the book of original entry in which all transactions are recorded before they are transferred to their respective ledger. (b) Uses of General Journal: i. It is used for recording opening entries. ii. It is useful for recording closing entries. iii. It is useful for making adjustments in accounts. iv. It is used to correct accounts. v. It is used to investigate errors. vi. It serves as book of original entries.

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