What are the Books of Prime Entry?

old-books
By CA Student Blog

15 September 2016

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 takes explains the Books of Prime Entry step by step.

Books of Prime Entry - infographic

Download Infographic - Books of Prime Entry JPEG [1,703 KB]

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