What are the Books of Prime Entry?

By Ally Millar, Financial Reporting subject controller

9 July 2018

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]


  • CA Student blog

Previous Page