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Which of the following is used to record the disposal of a fixed asset?

Which of the following is used to record the disposal of a fixed asset?
Take Free Practice Test On 2026 JAMB UTME, Post UTME, WAEC SSCE, GCE, NECO SSCE
  • A Journal proper
  • B Petty cash book
  • C Sales day book
  • D Purchase day book
Correct Answer: Option A
Explanation:
The journal proper is in recording books with original entries used for miscellaneous credit transactions that do not fit into other recorded books. The journal is maintained like a simple journal to record opening entries, closing entries, transfer entries, adjustment entries,rectification entries, and rare transactions.

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