Books of Prime Entry
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MS: Buku Catatan Pertama · EN: Books of Prime Entry · ZH: 原始分录簿
Meaning
Books of Prime Entry are the books in which business transactions are recorded for the first time, before the information is posted to the ledger. They are prepared from source documents such as invoices, credit notes and receipts. They include the General Journal, the Special Journals and the Cash Book, and they organise transactions so the ledger stays tidy.
Example
Maju Jaya Enterprise receives a purchase invoice of RM1,200 from a supplier. The transaction is first recorded in the Purchases Journal (one of the Books of Prime Entry) before the amount is posted to the supplier's account and the purchases account in the ledger.
Source: DSKP KSSM Prinsip Perakaunan Tingkatan 4