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Question

The main books of accounts in a business is ____________.

A
Account
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B
Journal
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C
Ledger
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D
Subsidiary books
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Solution

The correct option is B Ledger
The book of original entry or prime entry is journal in which all day to day transactions are recorded. All the transactions from journal are posted to ledger which consists of different accounts on the basis of transactions recorded in journal.
Hence, it is regarded as the second important stage in the accounting process and also considered as the main books of account.

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