Transactions that a BUSINESS doesn't record in any specialised journal are recorded in which of the following journals or day books?

Correct answer: D. General journal

  • A. Cash payments journal
  • B. Cash receipts journal
  • C. Purchases return journal
  • D. General journal

Explanation

The general journal records transactions that do not fit a specialised journal, such as adjusting entries, opening entries, and asset purchases on credit. Cash and return journals are each limited to particular transaction types.

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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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