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
