What are books of prime entry? Books of prime entry are books that are to be maintained to record transactions as and when they occur, so that we do not forget any transactions or post them twice. Books of prime are also known as special purpose subsidiary books or books of original entry . These are some of the main subsidiary books:- - Cash book - Petty cash book - Purchase day book - Sales day book - Purchase return day book - Sales return day book - Journal proper What is a cash book? Cash book is the book in which all the transactions rel...
This is Commerce in Simple words