Which of the following is not a book of prime entry?
Answer Details
A book of prime entry is a book where transactions are first recorded before they are later posted to the general ledger. Based on this definition, one of the options listed above is not a book of prime entry.
The option that is not a book of prime entry is the "purchases ledger." The purchases ledger is a ledger that contains a record of all credit purchases made by the business. It is not a book of prime entry because it is not the first place where transactions are recorded. The purchases day book is the book of prime entry for purchases, and it is from there that the information is posted to the purchases ledger.
Therefore, the answer is "purchases ledger".