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Which of these is not a subsidiary books?

Which of these is not a subsidiary books?
Take Free Practice Test On 2026 JAMB UTME, Post UTME, WAEC SSCE, GCE, NECO SSCE
  • A Sales day book
  • B Purchase day book
  • C Credit note
  • D Return inward day book
Correct Answer: Option C
Explanation:
The subsidiary book is a book of original entr or prime entry which consists of: purchases day book, sales day book, returns inwards day book, returns outward day book, cash book, journal, petty cash book.

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