_______ is the book of original entry

A. Journal

B. Voucher

C. Invoices

D. Ledger

Answer: Option A

Solution(By Examveda Team)

Journal is the book of original entry. Journal is that book of accounts in which transactions are recorded first (original) and then posted in ledger.
Journal is the day to day book it records daily basis transactions in systematic transactions. It is also called primary book as records transactions very firstly in systematic manner. After the journal, ledger is prepared