Paper 2 · Ledger accounts and books of original entry
In S. Saka's sales ledger, T. Tasara's account was credited with $1 050 for 'Bad debts' on 28 December 2012, writing off the remaining balance owed. In which subsidiary book (book of original entry) would this write-off first have been recorded?
ACash book
BSales journal
CSales returns and allowances journal
DGeneral journal
Explanation: Bad debts written off are recorded via a journal entry (debit Bad Debts, credit the debtor's account), first entered in the General Journal.
Derived from ZIMSEC Principles of Accounts 7112/2 Paper 2, November 2015, Q2

