Books of Original Entry

Purchase goods on credit from Sofea.

• Sales Journal

• Purchase Journal

• Cash Book

• Purchase Return Journal

Issue an invoice to Isa for goods sold.

• Sales Journal

• Sales Return Journal

• Purchase Journal

• Purchase Return Journal

Sold goods on credit to Sun Shine Trading

• Sales Journal

• Purchase Journal

• Sales Return Journal

• Cash Sales

Sent invoice to Aliman.

• Cash book

• Sales Journal

• Sales Return Journal

• Purchase Journal

Which of the following is not a Book of Prime Entry?

• Sales Journal

• Cashbook

• Purchases Journal

• Sales Ledger

A credit customer returned some damaged goods to the business.

• Sales Return Journal

• Purchase Return Journal

• Purchase Journal

• Sales Journal

A receipt is used as a source document for

• Credit sales

• Credit purchases

• Payment of cash

• Return of goods to supplier

Sales Return Journal is used to record

• Cash transactions

• Payment to creditors

• Return of goods by customer

• Return of goods to supplier

X sends back $800 of faulty goods to Y in

which book of prime entry would Y record this

transaction?

• General Journal

• Purchases Journal

• Sales Journal

• Sales Returns Journal

An article is subject to a 20% trade discount. Its list

price is $600. What is the sale price?

• $120

• $480

• $580

• $720