Books of original entry refers to the accounting journals in which business transactions are initially recorded. The information in these books is then summarized and posted into a general ledger, from which financial statements are produced.

The main books of prime entry are:

• Sales day book.
• Purchase day book.
• Sales returns day book.
• Purchases returns day book.
• Bank Book.
• Cash Receipts Book.
• Cash Payments Book.
• Petty Cash Receipts Book.