Books of Original Entry

• Books of Original Entry


  • Purchase Journal
  • Sales Journal
  • Return Outward Journal
  • Return Inwards Journal
  • Cash Book
  • Petty Cash Book
  • General Journal
• Purchase Journal


  To record items bought for resale
• Sales Journal


  To record items sold on credit
• Return Outward Journal


  To record items returned to suppliers
• Return Inwards Journal


  To record items returned by customers
• Cash Book


  To record cash receipts, cheque and bank transactions
• General Journal

  To record all other transactions
• Petty Cash Book


  To record small petty cash payments