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The principal book of account where accounts are classified and summarized is

Accounts - Principles of Accounts
WAEC 2022

The principal book of account where accounts are classified and summarized is

  • A. balance sheet
  • B. ledger
  • C. trial balance
  • D. journal
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Correct Answer: Option B
Explanation

The ledger contains permanent records of all the transactions of the business in a classified and summarized form. The entries in the cash book and other original books are posted to the ledgers.

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Post-UTME Past Questions - Original materials are available here - Download PDF for your school of choice + 1 year SMS alerts
Post UTME Past Questions Agent
Post-UTME Past Questions - Original materials are available here - Download PDF for your school of choice + 1 year SMS alerts
WAEC and NECO CBT Software for Computers and Laptops - Candidates, Schools, Centres, Resellers - 100% Offline -Download Now
WAEC and NECO CBT App for Mobile Devices - Candidates, Schools, Centres, Resellers - 100% Offline -Download Now