Accountancy/Books of Prime Entry

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Books of prime entry OR books of original entry are books where transactions are first recorded. These may or may not be part of the double entry system.

The main books of prime entry are:

  • Sales day book
  • Purchase day book
  • Sales returns day book
  • Purchases returns day book
  • Bank Book
  • Cash Receipts Book
  • Cash Payments Book
  • Petty Cash Receipts Book
  • Petty Cash Payments Book
  • Journal

[edit] Sales Day Book

This is the book of prime entry for credit sales, where all credit sales of the day are listed and totalled. The total is then used as a single posting entry to the sales ledger and also posted to a sales control account in a single total to tally with the underlying sales ledger. However, individual debits are posted separately in the respective sales ledger (or debtors or receivables ledger accounts). An excerpt might look like this:

                                                    SALES LEDGER          TOTAL AMOUNT       (ADDITIONAL COLUMNS OF ANALYSIS
DATE     INVOICE    CUSTOMER                        FOLIO                 INVOICED           INTO DEPARTMENTS ETC)
2006
April 2  002345     Alexander & Co                  0016                  $  4,257.50  
         002346     Benjamin Consulting             0168                  $  5,200.00
         002347     ABS Company                     0027                  $  6,800.00
         002348     Butler W Company                0278                  $  1,680.40
                                                                          -----------
                                                                          $ 17,937.90
                                                                          ===========
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