The day books, the cash book, the ledgers, and source documents.
Books of prime entry
Transactions are first recorded here, then posted to ledgers:
| Book | Records |
|---|---|
| Sales day book | credit sales |
| Purchases day book | credit purchases |
| Sales/Purchases returns day books | returns |
| Cash book | cash & bank receipts/payments |
| Petty cash book | small cash payments |
| Journal | other entries (corrections, year-end) |
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