I n t e r a c t I v e t e X t foundations in Accountancy/ acca financial accounting (ffa/FA) bpp learning Media is an acca approved Content Provider

Books of prime entry 

are books in which we first record transactions. 

 

 

The main books of prime entry are as follows. 

(a) 

Sales day book  

(b) 

Purchase day book 

(c) 

Sales returns day book 

(d) 

Purchase returns day book 

(e) 

Journal (described in the next chapter) 

(f) Cash 

book 

(g) 

Petty cash book  

It is worth bearing in mind that, for convenience, this chapter describes books of prime entry as if they 

are actual books written by hand. However, books of prime entry are often not books at all, but rather 

files stored on a computer or within accounting software. However, the principles remain the same 

whether they are manual or computerised.  

 

 

3

   Sales and purchase day books 

Invoices and credit notes are recorded in day books. 

3.1 The sales day book 

The 

sales day book

 is the book of prime entry for credit sales. 

 

 EXAM FOCUS POINT 

The ACCA examining team commented that this topic has been particularly well answered in past 

exams.  

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