A bill accepted by a business and payable at a future date is entered in which book?

Correct answer: B. Bills payable book

  • A. Bills receivable book
  • B. Bills payable book
  • C. Purchases day book
  • D. Journal proper

Explanation

An accepted bill creates an obligation for the business to pay later, making it a bill payable. A bill receivable is one that the business expects to collect.

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About Double Entry and Books of Prime Entry

Double entry records every transaction with equal debit and credit entries, based on the accounting equation and the classification of assets, liabilities, capital, income and expenses. Books of prime entry include the sales, purchases, returns and cash books, journal, and source documents used before transactions are posted to ledger accounts.

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