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Book of prime entry
Description
Mind Map on Book of prime entry, created by elliotpomfrey on 06/10/2015.
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book of prime entry
Mind Map by
elliotpomfrey
, updated more than 1 year ago
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Created by
elliotpomfrey
about 9 years ago
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Resource summary
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.
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