prime entry books(day books/Subsidiary books)
CONTENT
Introduction
Transactions recorded in prime entry books
Purchase day book
Purchase return day book( Return outward
day book)
Revenue day book
Revenue return day book( Return inward
day book)
Anuradha Senadheera 1
, Introduction
Most businesses issue and
receive vast number of invoices,
receipts, credit notes and paying
in slips. They are known as
source documents.
The businesses will summarise
and record the above
information in day
books(subsidiary book)
Anuradha Senadheera 2
CONTENT
Introduction
Transactions recorded in prime entry books
Purchase day book
Purchase return day book( Return outward
day book)
Revenue day book
Revenue return day book( Return inward
day book)
Anuradha Senadheera 1
, Introduction
Most businesses issue and
receive vast number of invoices,
receipts, credit notes and paying
in slips. They are known as
source documents.
The businesses will summarise
and record the above
information in day
books(subsidiary book)
Anuradha Senadheera 2
