Which of the following is a book of ordinary entry?

A book of ordinary entry is a book in which all the day-to-day financial transactions of a business are initially recorded before they are posted to the appropriate accounts in the ledger. Out of the options given, the only book of ordinary entry is the sales journal, which is used to record all sales made on credit. Therefore, the sales journal is the correct answer. The ledger is not a book of ordinary entry, but rather a book where all the accounts of a business are maintained. The balance sheet is a financial statement that summarizes a company's assets, liabilities, and equity at a specific point in time. The bank statement is a record of all transactions that have occurred in a bank account over a particular period.