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Which of the following is not called books of original entry? - Commercial Applications

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Question

Which of the following is not called books of original entry?

Options

  • Journal

  • Cashbook

  • Sales return book

  • None of these

MCQ
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Solution

None of these

Explanation:

All three Journal, Cashbook, and Sales Return Book are considered books of original entry (also known as primary books or subsidiary books). They are used to record business transactions in the order they occur before posting them to the ledger.

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Chapter 12: Accounting Records - EXERCISES [Page 148]

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C. B. Gupta Commercial Applications [English] Class 9 ICSE
Chapter 12 Accounting Records
EXERCISES | Q I. 2. | Page 148
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