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State whether the following statements are ‘True or False’ with reasons.Ledger is a book of original entry. - Book Keeping and Accountancy

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Question

State whether the following statements are ‘True or False’ with reasons.
Ledger is a book of original entry.

Options

  • True

  • False

MCQ
True or False
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Solution

This statement is False.
Ledger is a book of final/secondary entry, as all the transactions from journal are to be transferred to ledger in their respective account. As such journal is a book of original entry.
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Chapter 4: Ledger - Exercises [Page 115]
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