Book of prime entry is a book or record in which certain types of transaction are recorded before becoming part of the double-entry book-keeping system. The most common books of prime entry are the day book, the cash book, and the journal.

*(Choose Any Four)*
(i) Sales day book
(ii) Purchase day book
(iii) Sales returns day book
(iv) Purchases returns day book
(v) Journal

*(choose Any Four)*

(i) It is used to answer questions on double entry principles
(ii) It is used in correction of errors
(iii) It is used in opening and closing entries
(iv) It is used in purchase of fixed assets on credit
(v) It is used in sales of fixed assets on credit
(vi) It is used in writing off bad debt

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