Books Of Original Entry Flashcards
1
Q
The Journal
A
This is used to record items that are much less common and sometimes complicated
2
Q
Sales Day Book
A
A book used for listing sales invoices. It gives details of the date of the sale, to whom and the amount of sale
3
Q
Purchases Day Book
A
Contains lists of purchases invoices received from suppliers of goods or services
4
Q
Returns Outward Book
A
This is used to record goods returned to suppliers
5
Q
Returns Inwards Day Book
A
This is used to list any returns made by customers
6
Q
Cash Book
A
Provides details of the amount of cash in hand
7
Q
Petty Cash Book
A
A cash book used for making small payments
