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.
3.02 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
3.06 Cash Book (with balances)