The general ledger is sometimes called the book of original entry because it is the accounting record where transactions are first recorded.

Question

Quizplus · Accepted Answer

The general ledger is not the book of original entry. The book of original entry is where transactions are first recorded, such as the cash receipts journal, cash disbursements journal, or sales journal. The general ledger is where the summarized transactions from these journals are posted.

The General Ledger Is Sometimes Called the Book of Original