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The major advantage of the journal proper is that it

The major advantage of the journal proper is that it
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  • A Helps in the preparation of the balance sheet
  • B Prevents fraud and theft of item of the business
  • C Serves as a book of instruction to the bookkeeper
  • D Help the banking industry to be efficient
Correct Answer: Option B
Explanation:
The advantages of using a journal in the recording process is, it discloses in one place the complete effects of a transaction, it provides a chronological record of transactions, & it helps to prevent or locate errors because the debit and credit amounts for each entry can be easily compared.
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