Day Book: Difference between revisions
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* [[Discounts Allowed Day Book]] | * [[Discounts Allowed Day Book]] | ||
* [[Discounts Received Day Book]] | * [[Discounts Received Day Book]] | ||
* [[Petty Cash Book]] | |||
* [[Purchases Day Book]] | * [[Purchases Day Book]] | ||
* [[Sales Day Book]] | * [[Sales Day Book]] | ||
Latest revision as of 08:57, 13 August 2025
A day book is book of prime entry - it's where a transaction is first recorded in the accounting system.
It gets its name as historically it recorded transactions which had happened that day but in reality the period covered could be anything - a day, a week, a month or even longer!