Books of original entry

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• 7 sections of explanation, worked examples and diagrams
• 1 practice task with hints and worked answers
• A quiz that marks itself as you go
• Your progress kept across every subject you take

Other lessons in this sub-strand

1. Source documents
2. Why records are kept: the audit trail
3. The invoice
4. Credit notes and debit notes
5. Receipts and cash sale slips
6. Cheques, counterfoils and paying-in slips
7. The petty cash voucher
8. The order cycle and its documents
9. Books of original entry
10. Which document feeds which book
11. The sales journal
12. The purchases journal
13. The two returns journals
14. The two-column cash book
15. The three-column cash book and discounts
16. The petty cash book and the imprest system
17. The general journal
18. Trade discount, cash discount, and checking your work