Accounting for IGCSE & O level - The Fundamentals Of Accounting (Section 41 - No. 3)

Which of the following statements describes the accounting cycle related to books of prime entry?
Books of prime entry -> Ledger accounts -> Trial Balance -> Financial Statements
Ledger accounts -> Books of prime entry -> Trial Balance -> Financial Statements
Trial Balance -> Books of prime entry -> Ledger accounts -> Financial Statements
Financial Statements -> Ledger accounts -> Trial Balance -> Books of prime entry

Explanation

The cycle begins with the Books of Prime Entry.

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