BUSINESS paid rent amounting to $100″ which of the following specialized journals records this transaction?

Correct answer: B. Cash payments journal

  • A. Cash receipts journal
  • B. Cash payments journal
  • C. Sales journal
  • D. Purchase journal

Explanation

Rent paid is a cash outflow, so it is recorded in the cash payments journal. The cash receipts journal is reserved for money coming into the business, while sales and purchases journals generally record credit transactions of goods.

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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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