Which book of prime entry is also a ledger account?

Cash Book

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Journal

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Purchases journal

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Sales Journal

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Solution

The correct option is A Cash Book
Cash book is a unique kind of subsidiary book. It plays a dual role. It acts as the book of original entry or prime entry and also as ledger. It is a subsidiary book because entries are first posted in the cash book and then, from there, it is posted in other ledger accounts.

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