The book of original entry for any transaction not recorded in a special journal is the:
A)Special Ledger
B)General Ledger
C)General Journal
D)Subsidiary Journal

Question

Quizplus · Accepted Answer

The general journal is the book of original entry for any transaction that is not recorded in a special journal. This includes unusual or infrequent transactions that do not occur on a regular basis, as well as adjusting and correcting entries. The general ledger is a summary of all transactions recorded in the special journals and general journal, organized by account. The subsidiary journal is a type of special journal used for recording transactions related to a specific subsidiary account, such as accounts receivable or accounts payable. The special ledger is not a book of original entry, but rather a separate ledger used to record transactions for a particular account or group of accounts.

The Book of Original Entry for Any Transaction Not Recorded