Books of prime entry - The transaction and details from the business document will be entered into them, Ledger accounts - The transactions that have been recorded in the books of prime entry are transferred into them on a regular basis, A trial balance - It is a list of all of the ledger accounts in the accounting system and is used as a control to check that transactions have been recorded correctly in the double entry system prior to the preparation of the financial statements, Sales day book - It is a list of the sales invoices that are to be processed for a given period (e.g. a week). will comprise just the names of the customers and the amount of the invoices issued in a particular week. It is not part of the double entry; it is not part of the ledger accounts. , Sales returns day book - It is a list of the credit notes that are to be processed for a given period (e.g. a week). , Purchases day book - It is a list of the purchases invoices that are to be processed for a given period (e.g. a week). It is not part of the double entry; it is not part of the ledger accounts. , The purchases returns day book - It is a list of the credit notes that have been received from suppliers for a given period (e.g. a week). ,

Books of prime entry - definitions - AAT - Book keeping Transactions

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