Which term describes the book of original entry in accounting?

• A. Paper trail
• B. Journal
• C. Ledger
• D. Trial balance

Answer: (B)

The book where transactions are first recorded in accounting is the journal. It captures each transaction in chronological order and shows both sides of every entry (debits and credits), along with dates and brief descriptions. This makes it the book of original entry—the starting point from which postings to the accounts (ledgers) occur.

A paper trail refers to the supporting documents that back up transactions, not the formal book used to record them. The ledger is where balances are maintained after postings from the journal, serving as the collection of all individual accounts. The trial balance is a worksheet used to verify that total debits equal total credits across the ledger accounts, not the initial recording book.

So, the journal is the book of original entry.