Zusammenfassung der Ressource
Book of prime entry
- Sales day book
- The sales day book is a
manually maintained Ledger
that is used to record the key
detailed information for each
credit sale to a customer
- Sales return day book
- The sales return day book is a ledger
giving details of goods returned by
purchasers.
- Purchase day book
- The purchase day book is a book of
original entry maintained to record credit
purchases.
- Purchase returns day book
- The purchase returns day book records the
goods which the business sends back to the
suppliers.