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WAEC Book Keeping 2025 Theory — Question 2

Question 2 of 40 from the West African Examinations Council (WAEC) Book Keeping 2025 Theory paper, with the correct answer and a full explanation.

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List four books of account Mr. Adamu would keep in the enterprise.

Model answer

i. The General Ledger - central repository of all financial transactions ii. The Sales Ledger - records all sales/receivables transactions iii. The Purchases Ledger - records all purchases/payables transactions iv. The Cash Book - functions as both a journal and ledger for cash and bank transactions

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