Books of

Prime Entry
Accounting
NOTE CHAPTER 7
WEEK 4

G-8
BOOKS OF PRIME ENTRY
DEFINITION
ONE IN WHICH
90% TRANSACTION ARE
RECORDED BEFORE
BEING ENTERED IN
THE LEDGER
 KIND OF THE BOOKS OF PRIME ENTRY
BOOKS PF
PRIME
ENTRY
PETTY
CASH
CASH
BOOK
BOOK
PURCHA
SALES
PURCHA SES GENERA
SALES RETURN
SES RETURN L
JOURNA S
JOURNA S JOURNA
L JOURNA
L JOURNA L
L
L
SALES JOURNAL

90
%
About Sales
Journal
Shows a list of the names of
business to which credit
sales have been made, the
value of the goods sold and
the date on which the sales
were made.
 The journal is written up using copies of the
invoices sent to the customers as follows
95 85
% %
When goods are At the end
sold on credit of the
• Enter the date, month
• Credit the sales account in
customer name and the the nominal ledger with the
invoice total in the sales journal total.
sales journal. • This will now form the
• Debit the customer’s double entry for all the
account in the sales individual debit entries in the
ledger with the invoice sales ledger.
total.
THANK
YOU……