There are six books of Original entry where any accounting transaction is initially recorded before posting to the ledgers. They carry all the necessary information regarding the transaction, you can also say they are a descriptive technical narrative of a transaction.
Books of Original Entry
- Sales Day Book
- Purchase Day Book
- Return Inwards Book
- Return Outwards Day Book
- Cash Book
- General Journal
Sales Day Book
The Sales day book is the book of original entry for Recording the Credit Sales. No Cash Sales are recorded in the Sales Day book that is also called Sales Journal.
Purchase Day Book
The Purchase Day book records Credit Purchases and it is also called Purchases Journal. Cash Purchases are not recorded in this journal.
Return Inwards Book
The Return Inwards Journal or Return Inwards Day book is used to record the inward returns.
Return Outwards Day Book
The Return Outward Journal or Day book is used to record the Outward returns.
In Cash book we record all Cash & Cheque transactions for the Receipts & Payments.
All other entries are recorded in this book of original entry.