GCEFinancial AccountingBooks of Original Entry2021

Which of the following transactions would be recorded in the journal proper?

ACash sales of goods to a customer
BPurchase of goods on credit from a supplier
CCorrection of an error where rent paid was debited to the salaries accountCORRECT
DReturn of goods by a credit customer
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Why the answer is C, and why the others tempt you.
The journal proper (general journal) is used to record transactions that do not fit into any other subsidiary book, including correction of errors, opening entries, closing entries, and purchase or sale of non-current assets on credit. Correcting a misposting from the salaries account to the rent account is a typical journal proper entry.
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