Which transaction is entered in the journal proper rather than the sales day book?
Correct answer: C. Transfer of an amount from one account to another
- A. Credit sale of trading goods
- B. Credit purchase of trading goods
- C. Transfer of an amount from one account to another
- D. Credit sale of goods to a regular customer
Explanation
The journal proper is used for entries that do not fit the specialised subsidiary books, including transfer and adjustment entries. Credit sales of trading goods are recorded in the sales day book instead.
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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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