Concept:The two principal books used to record and classify all business transactions are the journal and the ledger.
Explanation:The journal is the book of original entry.
All financial transactions are first recorded here in the order they occur.
The ledger is the main book of accounts.
It classifies and summarises the entries from the journal into individual accounts.
Together, the journal and the ledger form the foundation of the entire accounting system.
Other books, like subsidiary books and petty cash books, support these two main books.
Answer:B. journal and ledger