Where are the books of prime entry transferred to?

• A. The general ledger
• B. The trial balance
• C. The client accounts
• D. The cash book

Answer: (A)

Books of prime entry are the initial records where transactions are captured in detail (like a cash book or sales/purchases journals). The next step is to post or transfer those entries to the general ledger, updating the appropriate accounts there. The general ledger then serves as the central set of accounts from which the trial balance is prepared. Subsidiary ledgers (such as client or debtors accounts) feed into the general ledger rather than being the direct destination for prime-entry records. The cash book itself is a prime-entry book, not the place where other entries are transferred. So the correct destination is the general ledger.