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ACCOUNT

JAMB 2023 - Question 16

Account 2023 JAMB Past Questions - Question 16: Which of these is not a subsidiary books?

Which of these is not a subsidiary books?

A: sales day book

B: purchase day book

C: credit note

D: return inward day book

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Correct Answer

Explanation

The subsidiary book is a book of original entry or prime entry which consists of: purchases day book, sales day book, returns inwards day book, returns outward day book, cash book, journal, petty cash book.