Book of prime entry
Slides in this set (4)
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- The sales day book records all of the sale invoices that come into the business finds out the total amount of money that comes into the business through sales.
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- The sales returns day book records the sale credit notes the total amount of money that has been repaid to customers who have returned products.
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- The purchase day book records the purchase invoices and the finds the amount of money the business has spent on products for a particular month.
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- The purchase returns day book records the purchase credit notes and total amount of money the business has received for the products it has returned.