BOOKS OF PRIME ENTRY
Books of prime entry are also known as subsidiary books or
books of original entry. These books are used to record
transactions before they are posted to ledgers at the end of the
month. Books of prime entry include:
1. Sales day book
2. Purchases day book
3. Sales return day book
4. Purchases return day book
5. Journal proper
6. 2-Column Cashbook
7. 3-Column Cashbook
8. Petty Cashbook
SALES DAYBOOK / SALES JOURNAL
Sales day book is used to record credit sales before they are
posted to sales ledger at the end of the month.
SALES DAY BOOK
AMOUN
DATE CUSTOMER SALES INVOICE T
NAME NO
PURCHASES DAY BOOK/PURCHASES JOURNAL
Purchases day book is used to record credit purchases before
they are posted to purchases ledger at the end of the month.
PURCHASES DAY BOOK
AMOUN
DATE SUPPLIER PURCHASE INVOICE T
NAME NO
SALES RETURN DAY BOOK/SALES RETURN JOURNAL
Sales return day book is used to record goods returned by
customers before they are posted to sales return ledger at the
end of the month. Credit note is issued in respect of sales
return.
SALES RETURN DAY BOOK
AMOUN
DATE CUSTOMER CREDIT NOTE T
NAME NO
PURCHASES RETURN DAY BOOK/PURCHASES RETURN
JOURNAL
Purchases return day book is used to record goods returned to
the supplier before they are posted to purchases return ledger
at the end of the month. Debit note is issued in respect of
purchases return.
PURCHASES RETURN DAY BOOK
AMOUN
DATE SUPPLIER DEBIT NOTE T
NAME NO
JOURNAL PROPER
Journal proper is also known as general journal. It is a
subsidiary book that is used to record transactions that are not
appropriate to be recorded in other subsidiary books.
Uses of Journal Proper
1. Journal proper is used to record purchase of non-current
assets on credit
2. It is used to record sale of non-current assets on credit
3. It is used to locate errors
4. It is used to correct errors
5. It is used to make transfers from one account to another
2-COLUMN CASHBOOK
2-column cashbook is used to record receipt and payment of
cash or cheque. It is referred to as 2-column cashbook because
it maintains 2 columns for both cash and cheque transactions.
2-COLUMN CASHBOOK
Dat Particul Foli Cas Ban Dat Particul Foli Cas Ban
e ar o h k e ar o h k
3-COLUMN CASHBOOK
3-Column cashbook is also used to record receipt and payment
of cash or cheque. It is known as 3-column cashbook because it
maintains 3 columns for discounts, cash and cheque.
3-COLUMN CASHBOOK
Dat Foli Dis Cas Ban Dat Particula Foli Dis Cas Ban
e Particular o c h k e r o c h k
All rec
PETTY CASHBOOK
Petty cashbook is a subsidiary book that is used to record small
office expenses. It is used in an imprest system for the
maintenance of basic office expenses . An imprest system is a
system where a petty cashier is given a cash float at the
beginning of the month. The petty cashier is expected to incur
small office expenses out of the cash float. Any part of the float
spent will be reimbursed to the petty cashier at the end of the
month.
PETTY CASHBOOK
Dat PV Stationerie
e Cashfloat No Date Expenses Total s Motor Entertainment
expenses
