Chapter 5
5. Books of Prime Entry
These are the first books where transactions are recorded from source documents. We call them "day books" or "journals". Why "prime"? Because posting to Ledger happens _after_ recording here. Ledger is "secondary".
1 min read
5.1 Types of Books of Prime Entry
These are the initial records where transactions are first entered chronologically.
✓Sales Journal: Records all credit sales of goods.
Keep reading "5. Books of Prime Entry"
Open the same story in AIBookCraft. Later chapters may require an active subscription.
Free on iOS & Android · No signup to read