Book of prime entry

Sales day book

• 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.

Sales returns day book

• 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.

Purchase day book

• 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.

Purchase returns day book

• 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.