GCEFinancial AccountingBooks of Original Entry2022

Which of the following is NOT a book of original entry?

ASales day book
BCash book
CGeneral ledgerCORRECT
DJournal proper
AI
Toaster Teacher
Why the answer is C, and why the others tempt you.
The general ledger is a principal book of account (part of the double-entry system), not a book of original entry. Books of original entry (subsidiary books) include the sales day book, purchases day book, cash book, and journal proper, where transactions are first recorded before being posted to the ledger.
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