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An entry in a subsidiary book which does not form part of the double entry system is a

An entry in a subsidiary book which does not form part of the double entry system is a
Take Free Practice Test On 2026 JAMB UTME, Post UTME, WAEC SSCE, GCE, NECO SSCE
  • A Contra entry
  • B Single entry
  • C Journal entry
  • D Memorandum entry
Correct Answer: Option D
Explanation:
A memorandum entry is not a complete journal entry because it does not contain debit and credit amounts e.g. stock split which does not affect the common stock account.

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