Book of prime entry

Description

Mind Map on Book of prime entry, created by elliotpomfrey on 06/10/2015.
elliotpomfrey
Mind Map by elliotpomfrey, updated more than 1 year ago
elliotpomfrey
Created by elliotpomfrey over 8 years ago
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Resource summary

Book of prime entry
  1. Sales day book
    1. The sales day book is a manually maintained Ledger that is used to record the key detailed information for each credit sale to a customer
    2. Sales return day book
      1. The sales return day book is a ledger giving details of goods returned by purchasers.
      2. Purchase day book
        1. The purchase day book is a book of original entry maintained to record credit purchases.
        2. Purchase returns day book
          1. The purchase returns day book records the goods which the business sends back to the suppliers.
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