General Journal is a book of _____ entries A. First B. Original C. Secondary D. Generic

The correct answer is: A. First

A general journal is a book of first entries. It is the primary accounting record for recording all financial transactions. The general journal is used to record all transactions in chronological order, with each entry including the date, account, debit or credit amount, and a brief description of the transaction.

The other options are incorrect because:

• A general journal is not a book of original entries. Original entries are made in source documents, such as invoices, receipts, and checks.
• A general journal is not a book of secondary entries. Secondary entries are made in subsidiary ledgers, such as accounts receivable and accounts payable ledgers.
• A general journal is not a book of generic entries. Generic entries are made in journals that are used for specific types of transactions, such as a cash receipts journal or a sales journal.