Double-entry bookkeeping 2: books of prime entry, accounting systems

Quiz Content

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. The purchase day book is part of the double entry system.

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. The purchase day book analyses purchases into the main expenditure categories.

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. The purchase day book is the book of prime entry in which to record the purchase of goods and services.

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. The unique internally generated sequential number on each purchase invoice has no purpose.

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. The purchase day book records details of goods and services purchased.