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Which of the following is entered in the general journal?

Which of the following is entered in the general journal?
Take Free Practice Test On 2026 JAMB UTME, Post UTME, WAEC SSCE, GCE, NECO SSCE
  • A Purchase of goods
  • B Sale of goods on credit
  • C Returns inward
  • D Aquisition of fixed assets
Correct Answer: Option D
Explanation:
The general ledger should include the date, description and balance or total amount for each account. It is usually divided into at least seven main categories. These categories generally include assets, liabilities, owner's equity, revenue, expenses, gains and losses.

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