SECTION 3: BOOKS OF ORIGINAL ENTRY

SPECIFIC OBJECTIVES CONTENT
Students should be able to:
1. explain the uses of books of original entry

1. SALES
JOURNAL
PURCHASES
RETURN
JOURNAL
SALES
RETURNS
JOURNAL
PURCHASES
JOURNAL
GENERAL
JOURNAL
CASH
BOOK
SALES LEDGER
GENERAL
LEDGER
PURCHASES
LEDGER
CREDIT
SALES
SALES
RETURNS
CREDIT
PURCHASES
PURCHASES
RETURNS
ALL
OTHER
TRANSACTIONS
ALL
CASH
TRANSACTIONS

2. Types of Books of Original Entry:
●Sales journal - To record sales invoices issued by the firm when selling goods on credit
●Purchases journal - To record purchases invoices received by the business from suppliers,
when buying goods on credit
●Return inwards journal/Sales returns journal - To record sales returns from customers
●Return outwards journal/purchases returns journal - To record purchases returns to
suppliers
●Cash book/Petty Cash Book - To record cash receipts or payments
●General Journal - To record the transactions not recorded in other journals






Books of Original Entry
Books of original entry is nothing but an accounting book or journal where all transactions are
initially recorded. This book can also be called a first entry or preliminary entry.
It is the journal in which invoices, vouchers, cash transactions and others are first recorded before
they are transferred to ledger accounts.

3. 2015 past
paper qu 4 c
Example

4. DATE DETAILS FOLIO $
APRIL 11JACK LONG SL 1 6 000
APRIL 18MARY KING SL 2 2 600
APRIL 24JUNE PHILIP SL 3 3 800
APRIL 30
TO SALES ACCOUNT GL 1 12 400

SALES JOURNAL
Question extract

5. DATE DETAILS FOLIO $
APRIL 05 UP TOP LTD PL1 2 500
APRIL 19 HARRY & SONS PL 2 3 800
APRIL 27 SEALEY’S LTD PL 3 4 250
APRIL 30 TO PURCHASES ACCOUNT GL 2
10 550

PURCHASES JOURNAL
Question extract

6. DATE DETAILS FOLIO $
APRIL 16JACK LONG SL 1 300
APRIL 28JUNE PHILIP SL 3 150
APRIL 30TO SALES RETURNS ACCOUNT GL 3 450
SALES RETURNS JOURNAL
Question extract