CIMA BA3 · Chapter 4 · Question 1 of 10
In which book of prime entry are invoices issued to credit customers first recorded?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: A) Sales day book
Explanation
The sales day book lists the invoices sent to credit customers. Its totals are posted to the receivables ledger control account, sales and sales tax, and the individual invoices are posted to the customers' accounts in the receivables ledger.
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