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Which of the following is not a book of original entry?

Which of the following is not a book of original entry?
Take Free Practice Test On 2026 JAMB UTME, Post UTME, WAEC SSCE, GCE, NECO SSCE
  • A Cash book
  • B Purchases ledger returns
  • C Returns outwards journal
  • D General journal
Correct Answer: Option B
Explanation:

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