The major advantage of the journal proper is that it
- helps in the preparation of the balance sheet
-
prevents fraud and theft of item of the business
- serves as a book of instruction to the bookkeeper
- help the banking industry to be efficient
The correct answer is: B
Explanation
The advantages of using a journal in the recording process is, it discloses in one place the complete effects of a transaction, it provides a chronological record of transactions, & it helps to prevent or locate errors because the debit and credit amounts for each entry can be easily compared.