Question on: JAMB Accounting - 2022

The simplest form of single entry procedure consists of keeping a ___?

A

day book or general journal

B

cash book and ledger accounts showing debtors and creditors balances

C

cash journal, sales journal and purchases journal

D

day book in which transactions are described in chronological order

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Correct Option: D

The simplest form of single-entry procedure consists of keeping a 'day book' in which transactions are described in chronological order. Therefore, the correct option is 'day book in which transactions are described in chronological order.'

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