BOOKS OF ORIGINAL ENTRY

John buys goods worth $1,000 on credit from XYZ Ltd. Where should this transaction be recorded?

• Sales Journal

• Purchases Journal

• Cash Book

• General Ledger

Which of the following books is used to record credit sales?

• Purchases Journal

• Sales Journal

• Cash Book

• General Journal

Emily, a customer, returns goods she purchased on credit worth $200. Which book of original entry will be used?

• Sales Journal

• Cash Book

• Sales Returns Journal

• Purchases Returns Journal

A business buys office supplies worth $300 on credit. Where should this be recorded first?

• Purchases Journal

• Cash Book

• General Ledger

• Sales Journal

Which of the following is used to record cash receipts and payments?

• Sales Journal

• Purchases Journal

• Cash Book

• Purchases Returns Journal

If a business returns goods purchased on credit worth $400, where should this transaction be recorded?

• Purchases Journal

• Sales Returns Journal

• Purchases Returns Journal

• Cash Book

A company pays $1,200 for rent via bank transfer. In which book of original entry should this transaction be recorded?

• Sales Journal

• Cash Book

• Purchases Journal

• Purchases Returns Journal

Which book of original entry records credit purchases?

• Sales Journal

• Purchases Journal

• Purchases Returns Journal

• Cash Book

Goods worth $700, sold on credit to Mr. Brown, are returned by him due to defects. Where will the business record this?

• Purchases Journal

• Sales Journal

• Sales Returns Journal

• Cash Book

The business sells goods on credit to Mr. Green for $1,500. Where should this be recorded?

• Cash Book

• Sales Journal

• Purchases Journal

• General Ledger