What are the Books of Prime Entry?

By Ally Millar, Financial Reporting subject controller

28 January 2019

The Books of Prime Entry allow us to capture raw financial data and process it, through a journal entry, into the financial information within the nominal ledger. In turn, we can create a trial balance and our final presentation of the financial statements. This infographic explains the Books of Prime Entry for FA and FR, step by step.

Infographic: Books of Prime Entry

Download Infographic - Books of Prime Entry PNG [1,726 KB]


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