Concept:The general journal is the book of original entry where all business transactions are first recorded.
Explanation:Every transaction is first entered in the general journal in chronological order.
From this journal, entries are posted to the various accounts in the general ledger.
When a business opens its books of accounts, the opening entries are recorded in the general journal.
The journal is also used for correction entries and for unusual transactions not recorded in special journals.
The general ledger does not open the books by itself; it is prepared from journal entries.
The trial balance and balance sheet are prepared later from the ledger balances.
Therefore, the books of accounts are opened through the general journal.
Answer:C. general journal