BOOKS OF ORIGINAL ENTRIES
These are the books of first entry. The transactions are first recorded in these
books before being entered in the ledger books. These books are also called as
books of Prime entry or Subsidiary books. They are six in number.
1. Purchases Journal (or Purchases Book) used to record all credit purchases of
goods. It is written up from invoice.
2. Sales Journal (or Sales Book) is used to record all the credit sales of goods. It
is written up from the invoice.
3. Sales Returns Journal (or Return Inwards Book): It is used to record all
returns inwards. It is written up from the copies of the credit notes send to
4. Purchases Return Journal (or Returns Outwards Book): It is used to record
all purchases returns. It is written up from the credit notes received from the
5. Cash Book: It is used to record all receipts and payments of cash and cheques.
It is been given the ruling in such a way that it acts both as a book of original
entry and ledger account.
6. General Journal (or Journal): This book is used to record all those items or
transactions that can not be recorded in any other book of original entry like
i. Correction of errors
ii. Opening entries
iii. Purchase or Sale of Assets on Credit etc.
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