CIMA BA3 · Chapter 4 · Question 8 of 10
Which of the following is often used as both a book of prime entry and part of the double entry system?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: D) The cash book
Explanation
The cash book is usually both a book of prime entry and the bank and cash ledger accounts. The day books are lists of documents; only their totals are posted to the ledger, so they are not part of the double entry themselves.
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