Which of the following is not a book of original entry?

  • A Sales journal
  • B Purchases account
  • C Cash account
  • D Return inwards journal
waec 2015accounting

The correct answer is B. Purchases account

Books of original entry refers to the accounting journals in which business transactions are initially recorded. They include;

Sales journal

purchase day book

returns inwards

returns outwards

cash book

general ledger

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