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Books of First Entry Prime Books
Day Books Books of First Entry Prime Books
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Trading, Profit & Loss A/C
Documents Day Books Ledgers Trial Balance Trading, Profit & Loss A/C Balance Sheet
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Documents – Day Books Documents Day Books Purchases Day book
Purchases Invoices Sales Invoices Purchases Credit Notes Sales Credit Notes Cash Receipts Cash Payments Cheques Bank Statement Petty Cash Voucher Other Purchases Day book Sales Day book Purchases Returns Day Book Sales Returns Day book Cash Book Cheques Journal Petty Cash Book The Journal Pg 72
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Sales Day Book Date Details/Customer Invoice # Folio NET € VAT €
TOTAL € CR Sales Cr VAT DR Receivables Control Post to individual Receivables/Debtors Debtors
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Purchases Day Book Date Details/Supplier Invoice # Folio NET € VAT €
TOTAL € DR Purchases DR VAT CR PayablesControl Post to individual Payables/Creditors Debtors
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Sales Returns Day Book Date Details/Customer Cr Note # Folio NET €
VAT € TOTAL € DR Sales Returns DR VAT CR Receivables Control Post to individual Receivables/Debtors Debtors
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Purchases Returns Day Book
Date Details/Supplier Cr Note # Folio NET € VAT € TOTAL € CR Purchases Returns CR VAT DR PayablesControl Post to individual Payables/Creditors Debtors
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Cash Receipts Book (Debit)
Date Details F Total € Debtors € Cash Sales € VAT € Dis Allowed Dr Bank Cr Receivables Control Cr Cash Sales Cr VAT Cr Debtors Control and Debtors A/C, Dr Discount Allowed A/C Post to individual Receivables/Debtors Debtors
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Cheques Payments Book (Credit side)
Date Payee F Total € Creditors € Purchases € VAT € Other € Disc Received € Cr Bank Dr Creditors Control Dr Purchases Dr VAT Dr other Dr Creditors Control and Creditor A/C, Cr Discount Received A/C Post to individual Payables/Creditors Everything into Total and one other column Disc Received is not part of double entry here
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Journal Entry – unusual entries
DR CR Dr …A/C X Cr …A/C Being the ………………………………………………
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