B1: 3 The Books of Prime Entry

In this section

In this section we will look at the books of prime entry used in a double-entry bookkeeping system. We shall describe the different types of transactions recorded in each book and how these books are laid out and completed in order to record information from a variety of financial documents.


3.01 Books of prime entry

3.02 Sales Day Book and Sales Returns Day Book

3.03 Purchases Day Book and Purchases Returns Day Book

3.04 Discounts Allowed Day Book and Discounts Received Day Book

3.05 Cash Book

3.06 Cash Book (with balances)

3.07 Petty Cash Book

3.08 The Journal

3.09 Books of prime entry questions and answers

%d bloggers like this: