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WAEC Book Keeping 2025 Objective — Question 27

Question 27 of 42 from the West African Examinations Council (WAEC) Book Keeping 2025 Objective paper, with the correct answer and a full explanation.

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All transactions paid for are first recorded in the:

  • A. Ledger
  • B. Cash bookCorrect
  • C. Sales journal
  • D. Profit and loss account

Explanation

The cash book is a book of original (prime) entry, so all cash and bank transactions, including payments, are first recorded there before being posted to the ledger.

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