books of prime entry

books of prime entry

the JOURNALS or DAY BOOKS in which information about business transactions are first recorded. The books of prime entry include the purchases and sales day books, and the cash book. See LEDGER, ACCOUNTING.

Collins Dictionary of Business, 3rd ed. © 2002, 2005 C Pass, B Lowes, A Pendleton, L Chadwick, D O’Reilly and M Afferson