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Paper 1 · June 2014 · The accounting cycle

Which is the correct accounting cycle?

Aledger → trial balance → subsidiary book → final accounts
Bsubsidiary book → ledger → trial balance → final accounts
Csubsidiary book → trial balance → ledger → final accounts
Dtrial balance → ledger → subsidiary book → final accounts

ZIMSEC Principles of Accounts 7112/1 Paper 1 (Multiple Choice), June 2014, Q1

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