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SSC Financial and Cost Accounting P-1 QUESTION #6108
Question 1

A sales invoice to Jane was not recorded in any book of prime entry. Which accounts are affected?

OptionSales Ledger Control AccountJane's Personal Account
ANoNo
BNoYes
CYesNo
DYesYes
  • Option A✔️
  • Option B
  • Option C
  • Option D
Correct Answer Explanation

Option A is correct.

Since the invoice was never entered in any book of prime entry, no postings were made anywhere — neither the control account nor Jane's personal account is affected. This is a complete error of omission.