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WAEC Accounting 2017 Theory — Question 3

Question 3 of 15 from the West African Examinations Council (WAEC) Accounting 2017 Theory paper, with the correct answer and a full explanation.

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1(c) State three uses of subsidiary books

Model answer

Uses of subsidiary books: (i) It serves as primary record of all transactions (ii) It is used to classify accounts into different categories (iii) It is useful in further preparation of other accounts.

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