[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-663687-105":59,"doc-detail-663687-en":130},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":123,"head_meta":125,"extra_data":127,"updated_unix":129},105,"en","books-of-original-entries-and-ledger-books-accounts-revision-notes","Books of Original Entries and Ledger Books - Accounts Revision Notes","","Accounts revision notes explaining the “books of prime entry” (subsidiary books) and “books of final entry” (ledger books) and how transactions flow between them. Covers the six original-entry books: purchases journal, sales journal, sales returns, purchases returns, cash book, and general journal, with typical entries such as corrections, opening entries, and credit asset transactions. Describes ledger division into purchases, sales, and general/nominal ledger, and introduces business documents (invoice, debit note, credit note, statement of account), trade and cash discounts, contra entries, petty cash via imprest system, and trial balance basics.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/books-of-original-entries-and-ledger-books-accounts-revision-notes/663687/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/books-of-original-entries-and-ledger-books-accounts-revision-notes/663687.png","ImageObject",300,407,{"name":92,"@type":93},"Genevieve","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-30","2026-10-28",true,{"@type":102,"interactionType":103,"userInteractionCount":81},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"What are the books of original entry (prime entry) and how many are there?","Question",{"text":112,"@type":113},"They are the books where transactions are first recorded before being transferred to ledger books. There are six in total: purchases journal, sales journal, sales returns journal, purchases return journal, cash book, and general journal.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"How do ledger books work as books of final entry?",{"text":117,"@type":113},"Ledger books contain the various accounts that receive entries transferred from the books of original entry. They are divided into purchases ledger, sales ledger, and general (nominal) ledger.",{"name":119,"@type":110,"acceptedAnswer":120},"What is an invoice and when is it used in credit sales?",{"text":121,"@type":113},"An invoice is a document sent by the selling business to the buyer showing full details of goods sold. It is used when there is a credit sale, with the same document acting as purchases invoice for the buyer and sales invoice for the seller.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},663687,1793230365,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":81,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":139,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":129,"read_time":144},1374391974585,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","[www.studyguide.pk](www.studyguide.pk)  \nBOOKS OF ORIGINAL ENTRIES  \nThese are the books of first entry. The transactions are first recorded in these books before being entered in the ledger books. These books are also called as books of Prime entry or Subsidiary books. They are six in number.  \n1. Purchases Journal (or Purchases Book) used to record all credit purchases of goods. It is written up from invoice.  \n2. Sales Journal (or Sales Book) is used to record all the credit sales of goods. It is written up from the invoice.  \n3. Sales Returns Journal (or Return Inwards Book) : It is used to record all returns inwards. It is written up from the copies of the credit notes send to customers.  \n4. Purchases Return Journal (or Returns Outwards Book) : It is used to record all purchases returns. It is written up from the credit notes received from the suppliers.  \n5. Cash Book: It is used to record all receipts and payments of cash and cheques. It is been given the ruling in such a way that it acts both as a book of original entry and ledger account.  \n6. General Journal (or Journal): This book is used to record all those items or transactions that can not be recorded in any other book of original entry like  \ni. Correction of errors  \nii. Opening entries  \niii. Purchase or Sale of Assets on Credit etc.  \nStudyguide.PK Accounts Revision Notes Page 1  \n[www.studyguide.pk](www.studyguide.pk)  \nBOOKS OF FINAL ENTRY  \nLEDGER BOOKS  \nLedger books are the books of final entry which contains the various accounts to which the entries made in the Books of Original entry are transferred.  \nDIVISION OF LEDGER BOOK  \n1. Purchases Ledger Book: This book contains all the accounts of Suppliers.  \n2. Sales Ledger Book: This book contains all the accounts of Customers.  \n3. General Ledger Book: This book contains all the rest of the accounts like, Assets Accounts, expenses account, losses account, etc., and also the Total purchases account, Total sales account, Total Sales returns account, Purchases Returns account. It is also called as Nominal ledger.  \nAdvantages Of Dividing The Ledger:  \n1. It facilitates division of labour in the maintenance of ledger.  \n2. It becomes easy to locate errors in ledger accounts.  \n3. It helps the ledger clerks to complete their respective work in time with perfection.  \n4. It becomes easy to refer to any particular account.  \nBUSINESS DOCUMENTS  \n1. Invoice: Whenever there is a credit sale, the selling business will send a document to buyer showing full details of the goods sold. This document is called as Invoice. It is known to the buyer as a “Purchases invoice”. And to theseller as a “Sales invoice”.  \nNote: Entries in the sales book and the purchases Book are made with the help of an invoice.  \nStudyguide.PK Accounts Revision Notes Page 2  \n[www.studyguide.pk](www.studyguide.pk)  \n2. Debit Note: This document is prepared by the purchaser and it is sent to the supplier to report him if any faulty goods are been sent or shortages or overcharges are been made.  \n3. Credit Note: When goods are returned, or there has been an over-charge, a supplier may issue a credit note to the buyer. This reduces the amount owed by the customer.  \nNote: This document is used to make the entries in both the purchases returns Book and the sales returns Book.  \n4. Statement of Account: This document is prepared and sent to the customer by the supplier. It is issued to remind the customer about his due amount. It is basically a summary of the transaction of a customer during the month like sales made, Returns received and Cash received  \nCASH BOOK  \nCash book is the only book of original entry which is given ruling in such a way that it could act at the same time as a book of original entry and as a ledger account.  \n1. Trade Discount: It is an allowance or deduction given by the supplier to the retailer on the catalogue price or list price.  \ni. It is given to encourage him to buy in bulk.  \nii. It is given so that retailer could","cbCail3TQ3aOeFr9","https://ap.wps.com/l/cbCail3TQ3aOeFr9","pdf",363809,22,"English","# Books of Original Entries\n## Purchases Journal\n## Sales Journal\n## Sales Returns Journal\n## Purchases Return Journal\n## Cash Book\n## General Journal\n# Books of Final Entry\n## Ledger Books\n## Division of Ledger\n## Advantages of Dividing the Ledger\n# Business Documents\n## Invoice\n## Debit Note\n## Credit Note\n## Statement of Account\n# Cash Book Topics\n## Trade Discount\n## Cash Discount\n## Contra Entry\n# Petty Cash Book\n## Imprest System\n## Advantages\n## Analysis Columns\n# Trial Balance","[{\"question\":\"What are the books of original entry (prime entry) and how many are there?\",\"answer\":\"They are the books where transactions are first recorded before being transferred to ledger books. There are six in total: purchases journal, sales journal, sales returns journal, purchases return journal, cash book, and general journal.\"},{\"question\":\"How do ledger books work as books of final entry?\",\"answer\":\"Ledger books contain the various accounts that receive entries transferred from the books of original entry. They are divided into purchases ledger, sales ledger, and general (nominal) ledger.\"},{\"question\":\"What is an invoice and when is it used in credit sales?\",\"answer\":\"An invoice is a document sent by the selling business to the buyer showing full details of goods sold. It is used when there is a credit sale, with the same document acting as purchases invoice for the buyer and sales invoice for the seller.\"}]","Books of Original Entries and Ledger Books - Accounts Revision Notes | PDF",55]