Day Books

Books of First EntryPrime Books

Documents Day Books Ledgers Trial Balance

Trading, Profit & Loss A/C

Balance Sheet

Documents – Day Books

Documents• Purchases Invoices• Sales Invoices• Purchases Credit Notes• Sales Credit Notes• Cash Receipts• Cash Payments• Cheques• Bank Statement• Petty Cash Voucher• Other

Day Books• Purchases Day book• Sales Day book• Purchases Returns Day Book• Sales Returns Day book• Cash Book• Cheques Journal• Petty Cash Book• The Journal

Sales Day BookDate Invoice # Customer Ref Total € Sales € VAT €

Dr Receivables Cr Sales Cr VAT

Purchases Day BookDate Invoice # Supplier Ref Total € Purchases€ VAT €

Cr Payable Dr Purchases Dr VAT

Sales Returns Day BookDate Cr Note # Customer Ref Total € Sales Returns € VAT €

Cr Receivables Dr Sales Returns

Dr VAT

Purchases Returns Day BookDate Cr Note # Supplier Ref Total € Sales € VAT €

Dr Payable Cr Purchases Returns

Cr VAT

Cheques Payments BookDate Payee Chq # Total € Payables € Purchases € VAT € Wages

€Electricity € Disc

Received €

Cr Bank Dr Payables

Dr Wages Dr Cash Purchases

Dr VAT Dr Electricity

Dr Creditors Control and Creditor A/C, Cr Discount Received A/C

Cash Receipts BookDate Details Ref Total € Receivables € Cash Sales € VAT € Dis Allowed

Dr Bank Cr Receivables Cr Cash Sales Cr VAT Cr Debtors Control and Debtors A/C, Dr Discount Allowed A/C

Journal

DR CR

Dr …A/C X

Cr …A/C X

Being the ………………………………………………