books of prime entry

ACC1001

sales day book (Prime entry)

credit sales (Transaction type)

purchases day book (prime)

credit purchases (transaction type)

sales return day book (prime)

return of goods sold on credit (transaction type)

purchases return day book (prime)

return of goods bought on credit (transaction type)

cash book (prime)

all cash transactions (transaction type)

the journal (prime)

all transactions not recorded elsewhere (transaction type)