Which book is known as the book of original entry in accounting? • Jo
A. Pass Book
B. Cash Book
Right Answer is: C
• Journal: It is a detailed account that records all the financial transactions of a business along with the date that is to be used for future reconciling of and transfer to other accounting records such as the general ledger.
• Journal is also known as the book of original entry as it’s the first place where all transactions are recorded.