Books of original entry

Books of Original Entry (the source document for each is shown in brackets)

•          Sales Day Book – for credit sales (sales invoices)

•          Purchases Day Book – for credit purchases (purchase invoices)

•          Returns Inwards Day Book – for credit returns inwards (credit note )

•          Returns Outwards Day Book – for credit returns outwards (credit note)

•          Cash Book – for receipts and payments of cash and cheques (paying in slip or cheque counterfoil)

•          General Journal – for all other items not like the above (e.g. Non-Current Assets purchased on Credit (invoice for Non-Current Asset)