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WAEC Book Keeping 2025 Objective — Question 3

Question 3 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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A ledger is:

  • A. A book of original entry
  • B. A list of balances
  • C. The principal book of accountCorrect
  • D. Double entry posting

Explanation

The ledger is regarded as the principal book of account because all transactions from the books of original entry are finally posted and summarised there.

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