Which of the following books should be used to record purchase of furniture on credit?

Solution (By Examveda Team)

Cash Book: This is for recording transactions where cash is immediately received or paid out.
Since the furniture was bought on credit (meaning you didn't pay cash right away), this isn't the right place.

Purchases Book: This book is specifically for recording credit purchases of goods that your business buys for resale.
Furniture is an asset used in the business, not something you sell to customers.

Sales Book: This book records credit sales of goods that your business sells to customers.
This has nothing to do with buying furniture.

Journal Proper: This is the "catch-all" book.
It's used for recording transactions that don't fit into any of the specialized journals like the cash book, purchases book, or sales book.
Credit purchases of assets like furniture fall into this category.
That's why the Journal Proper is the correct answer!