ICANFinancial AccountingDouble Entry and Books of Prime Entry2021

Which of the following transactions is recorded in the journal proper (general journal) rather than in any other specialised book of prime entry?

AReturn of damaged goods worth ₦85,000 to a credit supplier
BCash sale of inventory for ₦320,000
CCorrection of an error where motor vehicle purchases of ₦3,500,000 were posted to the motor vehicle expenses accountCORRECT
DCredit purchase of trading goods for ₦670,000
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Why the answer is C, and why the others tempt you.
The journal proper is used for transactions that do not fit into any specialised day book, including correction of errors, opening entries, and adjustments. Correcting the misposting of ₦3,500,000 from motor vehicle expenses to the motor vehicle asset account requires a journal entry. Returns to suppliers are recorded in the purchases returns day book, cash sales in the cash book, and credit purchases in the purchases day book.
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