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

A. Sales journal
B. Purchases account
C. Cash account
D. Return inwards journal

Correct Answer: Option B

B. Purchases account

Explanation

Books of original entry: refers to the accounting journals in which business transactions are initially recorded. They include;

1. Sales journal
2. purchase day book
3. returns inwards
4. returns outwards
5. cash book
6. general ledger