A journal in which transactions are first recorded is:
A) A book of original entry.
B) A ledger.
C) A book of final entry.
D) A revenue account.
E) The cash ledger.

Name: A journal in which transactions are first recorded is: A) A book of original entry. B) A ledger. C) A book of final entry. D) A revenue account. E) The cash ledger.
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Question

Quizplus · Accepted Answer

A book of original entry, also known as a journal, is where initial transactions are recorded before being transferred to the appropriate ledger accounts.

A Journal in Which Transactions Are First Recorded Is