Transactions are recorded in chronological order into books of original entry called?

• A. Registers
• B. Invoices
• C. Journals
• D. Vouchers

Answer: (C)

Transactions are first captured in the books of original entry, and the records kept in chronological order for this purpose are journals. A journal records each entry with the date, the accounts affected, the debit and credit amounts, and a brief description. This structured, sequential recording creates a clear audit trail and serves as the source from which balances are posted to the general ledger. Other items listed are not where the initial recording happens: invoices are supporting documents, vouchers are internal approvals, and registers are summarized lists derived from the journals rather than the initial entry itself.