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Books of Original Entry – Journal — Account STD 11 Commerce — Question

CBSE BoardEnglish MediumSTD 11 CommerceAccountBooks of Original Entry – Journal3 Marks
Question
What are ‘Books of Original Entry'?
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Answer

The books in which a transaction is recorded for the first time from a source document are called 'Books of Original Entry'. Journal is one of the basic books of original entry in which transactions are originally recorded in a chronological (day-to-day) order according to the principles of double entry system.

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