What are Prime Entry Books ? | Accounting

#primeentrybooks #originalentrybooks #accounting What are Prime Entry Books ? | Accounting This video tutorial explains about prime entry books in accounting. The prime entry books are also called prime books, original entry books, day books, journals and subsidiary books. Prime entry books are accounting book that are used to record transactions at first before recording transactions in the ledger. The source documents are used to obtain information of the transactions to record in prime entry books.