Question on: JAMB Accounting - 2015

An entry in a subsidiary book which does not form part of the double entry system is a

A
contra entry
B
single entry
C
journal entry
D
memorandum entry
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Correct Option: D

A memorandum entry is not a complete journal entry because it does not contain debit and credit amounts e.g. stock split which does not affect the common stock account.

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