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Chapter 06

BOOKS OF ORIGINAL / PRIME ENTRY.

Books of prime entry are the books in which we first record transactions.
What are the types of books of prime entry?

1. Sales journal – credit sales of goods/ inventory.

2. Purchases journal – credit purchases of goods.
3. Sales returns journal – sales returns of goods.
4. Purchases returns journal – purchases returns of goods.
5. Cash book – records all major cash transactions.
6. Petty cash book – records all small cash expenses.
7. General journal – records all other transactions which cannot be entered in any of the
above books of prime entry. Such as:
 Purchases and sales of non-current assets.
 Year- end adjustments.
 Writing off of bad debts.
 Correction of errors.

A diagram of the books commonly used

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Sales journal:

The source document used is the sales invoice.

QUESTIONS;

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SALES JOURNAL

Date Details Amount

SALES LEDGER

I HOOD A/C

DATE DETAIL AMOUNT DATE DETAIL AMOUNT

S BELL A/C

DATE DETAIL AMOUNT DATE DETAIL AMOUNT

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J SMART A/C

DATE DETAIL AMOUNT DATE DETAIL AMOUNT

K BYERS A/C

DATE DETAIL AMOUNT DATE DETAIL AMOUNT

T TODD A/C

DATE DETAIL AMOUNT DATE DETAIL AMOUNT

W MORRIS A/C

DATE DETAIL AMOUNT DATE DETAIL AMOUNT

F LOCK A/C

DATE DETAIL AMOUNT DATE DETAIL AMOUNT

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GENERAL LEDGER

SALES A/C

DATE DETAIL AMOUNT DATE DETAIL AMOUNT

SALES JOURNAL.

Date Details No.of units Price per unit Amount Total

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SALES LEDGER

DATE DETAIL AMOUNT DATE DETAIL AMOUNT

DATE DETAIL AMOUNT DATE DETAIL AMOUNT

DATE DETAIL AMOUNT DATE DETAIL AMOUNT

DATE DETAIL AMOUNT DATE DETAIL AMOUNT

DATE DETAIL AMOUNT DATE DETAIL AMOUNT

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GENERAL LEDGER

DATE DETAIL AMOUNT DATE DETAIL AMOUNT

PURCHASES JOURNAL:

The source document is the purchases invoice.

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Purchases journal.

Date Details No.of units Price per unit Amount Total

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Purchases ledger

DATE DETAIL AMOUNT DATE DETAIL AMOUNT

DATE DETAIL AMOUNT DATE DETAIL AMOUNT

DATE DETAIL AMOUNT DATE DETAIL AMOUNT

DATE DETAIL AMOUNT DATE DETAIL AMOUNT

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DATE DETAIL AMOUNT DATE DETAIL AMOUNT

General ledger

DATE DETAIL AMOUNT DATE DETAIL AMOUNT

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Purchases journal.

Date Details Amount Total

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Sales journal.

Date Details Amount Total

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Purchases ledger

DATE DETAIL AMOUNT DATE DETAIL AMOUNT

DATE DETAIL AMOUNT DATE DETAIL AMOUNT

DATE DETAIL AMOUNT DATE DETAIL AMOUNT

Sales ledger.

DATE DETAIL AMOUNT DATE DETAIL AMOUNT

DATE DETAIL AMOUNT DATE DETAIL AMOUNT

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DATE DETAIL AMOUNT DATE DETAIL AMOUNT

General ledger.

DATE DETAIL AMOUNT DATE DETAIL AMOUNT

DATE DETAIL AMOUNT DATE DETAIL AMOUNT

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Sales returns journal. (return inwards)

SALES JOURNAL

Date Details Amount

..

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SALES RETURNS JOURNAL.

Date Details Amount

SALES LEDGER

DATE DETAIL AMOUNT DATE DETAIL AMOUNT

DATE DETAIL AMOUNT DATE DETAIL AMOUNT

DATE DETAIL AMOUNT DATE DETAIL AMOUNT

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DATE DETAIL AMOUNT DATE DETAIL AMOUNT

DATE DETAIL AMOUNT DATE DETAIL AMOUNT

DATE DETAIL AMOUNT DATE DETAIL AMOUNT

DATE DETAIL AMOUNT DATE DETAIL AMOUNT

DATE DETAIL AMOUNT DATE DETAIL AMOUNT

DATE DETAIL AMOUNT DATE DETAIL AMOUNT

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GENERAL LEDGER

DATE DETAIL AMOUNT DATE DETAIL AMOUNT

DATE DETAIL AMOUNT DATE DETAIL AMOUNT

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PURCHASES JOURNAL

Date Details Amount

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PURCHASES RETURNS JOURNAL

Date Details Amount

SALES JOURNAL

Date Details Amount

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SALES RETURNS JOURNAL

Date Details Amount

PURCHASES LEDGER

DATE DETAIL AMOUNT DATE DETAIL AMOUNT

DATE DETAIL AMOUNT DATE DETAIL AMOUNT

DATE DETAIL AMOUNT DATE DETAIL AMOUNT

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DATE DETAIL AMOUNT DATE DETAIL AMOUNT

DATE DETAIL AMOUNT DATE DETAIL AMOUNT

DATE DETAIL AMOUNT DATE DETAIL AMOUNT

DATE DETAIL AMOUNT DATE DETAIL AMOUNT

DATE DETAIL AMOUNT DATE DETAIL AMOUNT

DATE DETAIL AMOUNT DATE DETAIL AMOUNT

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SALES LEDGER

DATE DETAIL AMOUNT DATE DETAIL AMOUNT

DATE DETAIL AMOUNT DATE DETAIL AMOUNT

DATE DETAIL AMOUNT DATE DETAIL AMOUNT

DATE DETAIL AMOUNT DATE DETAIL AMOUNT

DATE DETAIL AMOUNT DATE DETAIL AMOUNT

DATE DETAIL AMOUNT DATE DETAIL AMOUNT

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DATE DETAIL AMOUNT DATE DETAIL AMOUNT

DATE DETAIL AMOUNT DATE DETAIL AMOUNT

DATE DETAIL AMOUNT DATE DETAIL AMOUNT

GENERAL LEDGER

DATE DETAIL AMOUNT DATE DETAIL AMOUNT

DATE DETAIL AMOUNT DATE DETAIL AMOUNT

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DATE DETAIL AMOUNT DATE DETAIL AMOUNT

DATE DETAIL AMOUNT DATE DETAIL AMOUNT

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