GCEFinancial AccountingBooks of Original Entry2020

Books of Original Entry are the first place where business transactions are recorded before being posted to the ledger. (a) Define the term 'Books of Original Entry' and state TWO other names by which they are known. (3 marks) (b) List FIVE books of original entry, stating the type of transaction recorded in each. (10 marks) (c) State TWO advantages of using books of original entry in accounting. (2 marks)

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