Q.Select the correct answer:
The Ledger is also known as the ______.

This question tests whether the two different "stage" labels — original/prime entry versus secondary/final entry — are correctly attached to the right book.

Options (a) and (b) both describe the JOURNAL, since transactions are first (originally) recorded there. Option (d) describes no standard book at all in this chapter. Only the Ledger is correctly called the book of final entry, since it is the last book a transaction reaches and shows the final, balanced position of every account.

The correct answer is (c) Book of Final Entry.

• (a) Book of Original Entry and (b) Book of Prime Entry are both alternative names for the Journal, not the Ledger — the Journal is where a transaction is FIRST recorded, in chronological order.
• (c) Book of Final Entry correctly describes the Ledger: it is the LAST book a transaction is recorded in (after being posted from the Journal), and it shows the final, classified and balanced position of every account — exactly the basis on which the Trial Balance and Final Accounts are prepared. This is why option (c) is correct.
• (d) Book of Adjusting Entry is not a recognised name for either the Journal or the Ledger; adjusting entries are a specific type of journal entry (passed at the year-end for items like outstanding expenses), not a separate "book".

Students sometimes confuse "Book of Original Entry" and "Book of Final Entry" because both sound like formal, similar-looking labels — always tie "original/prime" to the Journal (recorded FIRST) and "secondary/final" to the Ledger (prepared AFTER the Journal, and where the final balance appears).