A book wherein various accounts are opened is called____________?

Correct answer: C. Ledger

  • A. Subsidiary books
  • B. Journal
  • C. Ledger
  • D. Trial Balance

Explanation

A ledger is the principal book in which separate accounts for assets, liabilities, income, expenses and capital are opened and maintained. A journal records transactions chronologically before they are posted to the ledger.

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About Accounting Principles

Accounting principles explain the rules used to record, classify and report business transactions. Coverage includes the accounting equation, double-entry system, accrual and cash bases, matching and prudence concepts, consistency, going concern, business entity, and the difference between capital and revenue items.

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