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WAEC Accounting 2021 Objective — Question 30

Question 30 of 50 from the West African Examinations Council (WAEC) Accounting 2021 Objective paper, with the correct answer and a full explanation.

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Subsidiary books of account are used to record transactions

  • A. made in the same period
  • B. of a similar nature
  • C. involving minor amounts
  • D. without source documentsCorrect

Explanation

A subsidiary book is a book of original entry used to record transactions that do not have a source document, such as a receipt.

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