“In the Name of Allah, the Most Beneficent,

the Most Merciful”

Books of Original Entry
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Books of Original Entry

• Are the books in which first transaction is recorded with the highlights;
1. Date
2. Details of the transaction
3. Folio column
4. Amount
• Journals / Day books
• Separate book for each kind of transaction
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Books of Original Entry

• Day Books;
1. Sales Day Book
2. Purchases Day Book
3. Return Inwards Day Book
4. Return Outwards Day Book
5. Cash Book
6. Journal Book
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Books of Original Entry

• Ledgers;
1. Sales Ledger
2. Purchases Ledger
3. General Ledger
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Books of Original Entry

• Why else do you think we have more than one ledger?

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Books of Original Entry

• Accounts;
1. Accounts Receivable
1. Personal Accounts
2. Accounts Payable

2. Impersonal Accounts
1. Real Accounts
2. Nominal Accounts
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Books of Original Entry

• Why bother with books of original entry? Why don’t we just

enter transactions straight into the ledgers?