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What are the main books of prime entry?

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Jul 1 at 10:6:16
Adnan
Adnan
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Business transactions are recorded on source documents. Examples include sales and purchase orders,
invoices and credit notes.

Books of prime entry are books in which we first record transactions.

The main books of prime entry are:
(a) Sales day book
(b) Purchase day book
(c) Sales returns day book
(d) Purchase returns day book
(e) Journal
(f) Cash book
(g) Petty cash book

Entries in the day books are totalled and analysed before posting to the nominal ledger.
Jul 1 at 10:12:4
Ashiq
Ashiq
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