Book of Prime Entry: Difference between revisions

Revision as of 03:48, 31 July 2025

A book of prime entry is the place where a financial document is first recorded in the business. The books of prime entry include the sales day book (day book), cash book and petty cash book.

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	A book of prime entry is the place where a [[Financial Document\|financial document]] is first recorded in the [[business]]. The books of prime entry include the [[Sales Day Book\|sales day book]], [[Cash Book\|cash book]] and [[Petty Cash Book\|petty cash book]].		A book of prime entry is the place where a [[Financial Document\|financial document]] is first recorded in the [[business]]. The books of prime entry include the [[Sales Day Book\|sales day book]] ([[Day Book\|day book]]), [[Cash Book\|cash book]] and [[Petty Cash Book\|petty cash book]].