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Question
Which of the following is incorrect as regards to the Purchases Book.
Options:
A .  Purchase Day book (Purchase Register)is the book of original entry in which all the transactions relating to only credit purchase are recorded.
B .  Credit purchases do not find place in purchase day book as they are recorded in Cash book.
C .  The total of purchase book is debited to the purchase account.
D .  None of these
Answer: Option B
:
B
Cash purchases do not find place in purchase day book as they are recorded in Cash book.

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