David's cash purchase entry in prime books

Steps:

• Identify perspective: David is the buyer receiving goods.
• Classify transaction: It's a cash purchase of goods for $900.
• Recall prime entry books: Cash book handles immediate cash payments.
• Match to options: Cash book fits cash outflows for purchases.

Why A is correct:

• Cash book records all cash transactions, including purchases paid immediately, as per double-entry bookkeeping principles for cash flow tracking.

Why the others are wrong:

• B: General journal is for irregular or adjusting entries, not routine cash purchases.
• C: Purchases journal records credit purchases only, not cash ones.
• D: Sales journal is for the seller's credit sales, irrelevant to David's purchase.

Final answer: A