Question

___________ Is Called a Book of Original Entry

Answer 1

a) Ledger

b) Journal

c) Trial Balance

d) Bank Reconciliation Statement

Answer: b) Journal

Journal is that book where all the accounting transactions are initially recorded before being transferred to their respective ledger accounts.

Also read:

• MCQs on Journal Entries
• Difference Between Bookkeeping and Accounting
• Dual Aspect Concept in Accounting

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