Books of Original Entry

- transactions are first recorded into books of original entry when it occurs
- more commonly known as journal or daybook
- transactions recorded into diffrent journal according to the nature of the transaction, for example,

1. Credit sales transaction into Sales Journal (or Sales Day Book)
   
2. Credit purchase transaction into Purchase Journal (or Purchase Day Book)
   
3. Cash Receipt transaction into Cash Receipt Journal (or Cash Book)
   
4. General Journal
5. Sales Return Journal
6. Purchase Return Journal
   

Information to be entered into journal includes:

1. date
2. details of the transaction
3. folio
4. amounts
   

The information in the Journal will post to the respective ledgers.