alleryStart learning →Books of original entry are also called
ASubsidiary ledgers
BFinal accounts
CPrime entry books
DControl accounts
Answer & Solution
Correct answer: C. Prime entry books
Journals are where transactions are first recorded, so they are the books of prime or original entry.
Keep practising Trial Balance
Browse all Trial Balance questions for CA Foundation, or explore more Accounting topics.
Related questions
Which entries decrease an account on the right side of the equation, such as a liability?Which of these is a non-current asset?Which is a long-term liability?Claims of the owners on the assets of the business are shown inDebts or future obligations owed to others are recorded inDebtors, cash and stock are examples ofThe general ledger holds a ledger account for each item in theA suspense account is used to