How to do up books of prime entry for beginners?

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At first we record all transactions initially in a book of prime entry., it is, in essence,a lot list of daily transactions. _These records consists of: cash book/sales day book///purchases day/the journal/petty cash book./sales, purchases returns day book. _The journal is a clear and comprehensible way of setting out a bookeeping double entry that is to be made. _A journal should be laid out in Dr Non current assets Cr Payables note: a brief narrat should be given to explain the entry

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A prime entry record (or book of prime entry) is where a transaction is first recorded.

These records consist of:

• The cash book: this records amounts paid into and out of the bank account
• The petty cash book: this records small amounts of cash paid for day to day expenses, such as buying postage stamps and teas or coffee for the office.
• The sales day book: sales invoices issued to credit customers
• The purchases day book: purchase invoices received from suppliers
• The journal: where adjustments, such as correcting errors, are first recorded.

Some businesses also have sales returns and purchases returns day books.

The books of prime entry serve to ‘capture’ transactions as soon as possible so that they are not subsequently lost or forgotten about.

The cash book and the petty cash book are part of the double entry system and record cash coming in and going out.