Books of prime entry

Sources and recording of data. IGCSE Accounting. The use of and process accounting data in the books of prime entry: cash book, petty cash book, sales journal, purchases journal, sales returns journal, purchases returns journal and the general journal, post the ledger entries from the books of prime entry, distinguish between and account for trade discount and cash discounts, and explain the dual function of the cash book as a book of prime entry and as a ledger account for bank and cash.