The Books of Prime Entry are the accounting books where a transaction is first recorded. A business that buys and sells on credit terms is likely to require up to nine such books, each of which is used to record a different type of transaction. These nine books are listed below (click on the names to go to the section on that topic)
| Book of prime entry | The book is used to record… |
| The Sales Day Book | Sales made on credit terms |
| The Sales Returns Day Book | Credit notes issued to customers |
| The Purchases Day Book | Purchases made on credit terms |
| The Purchases Returns Day Book | Credit notes received from suppliers |
| The Discounts Allowed Day Book | Prompt payment discounts given to customers |
| The Discounts Received Day Book | Prompt payment discounts taken from suppliers |
| The Cash Book | Receipts and payments of money |
| The Petty Cash Book | Receipts and payments of petty cash |
| The Journal | Transactions that are not recorded in the other books of prime entry |
The actual books of prime entry used can vary from business to business. A retail business, for example, might not make any sales on credit terms, in which case it would not need to maintain a Sales Day Book or a Sales Returns Day Book.
