Books of Prime Entry

A credit note is issued by

• a customer

• a supplier

The return of the damaged book by the customer

• Sales Return Journal

• Purchases Return Journal

• Cash Book

• General Journal

Client settles debts by cheque

• Sales Journal

• Purchases Journal

• Cash Book

• General Journal

Sell assets on credit

• Sales Journal

• Purchases Journal

• Cash Book

• General Journal

Sale of goods in cash

• Sales Journal

• Purchases Journal

• Cash Book

• General Journal

owner brings in cash into the company

• Sales Journal

• Purchases Journal

• Cash Book

• Special Journal

Buy the goods on a credit basis

• Sales Journal

• Purchases Journal

• Cash Book

• General Journal

Buy goods on credit

• Sales Journal

• Purchases Journal

• Cash Book

• General Journal

owner takes a book from his shop to be awarded to his son

• Sales Journal

• Purchases Journal

• Cash Book

• General Journal

Returned damaged goods to credit supplier

• Sales Returns Journal

• Purchases Returns Journal

• Cash Book

• General Journal