Title Chap08_Books-of-original-entry-_-ledgers.pdf ✅

Frank Wood and Alan Sangster, Frank Wood’s Business Accounting 1, 14th Edition, © Pearson Education Limited 2018 Slide 4 Types of books of original entry There are six books of original entry: 1. Sales day book – for credit sales 2. Purchases day book – for credit purchases 3. Returns inwards day book – for returns inwards 4. Returns outwards day book – for returns outwards 5. Cash book – for receipts and payments of cash and cheques 6. Journal – for all other items