The book of prime entry is a book or record in which certain types of transaction are recorded before becoming part of the double-entry book- keeping system. The most common book of prime entry are the day books, the cash book, and the journal. Research Book of Prime Entry
In accounting, day books are books of prime entry that provide a record of series of similar documents; for example the sales day book records details of invoices rendered to customers, while the purchase day book records invoices issued to the organization by suppliers. Other day books might recordcredit notes issued by suppliers or credit notes issued to customers. These books are then used as a source for making double-entry postings to the individual accounts of customers or suppliers as appropriate, while periodic totals are posted to the sales or the purchases account as appropriate. Research Day Books
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Matt and Leela Probert
Abbreviations
Research Book of Prime Entry
