Question :

Which of the following is not a transaction


A) Goods are purchased on cash basis for Rs 1000
B) Salaries paid for the month of May 20XX
C) Land is purchased for Rs 10 lakhs
D) An employee is dismissed from the job

Answer : D

Description :


An accounting transaction is a business event having a monetary impact on the financial statements of a business. It is recorded in the accounting records of the business. An employee is dismissed from the job does not have any monetary impact so it is not a transaction.


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