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Basics of Accounting - Books of Original Entry or Prime Entry

Business transactions are numerous and it is very difficult to pass journal entry for each transaction in the Journal itself. Generally many transactions are of repititve nature like, receipts and payments of cash, sale and purchase of goods. In order to make the accounting procedure simple and convenient, certain special books, are prepared in which transaction of one particular nature, say cash payments, receipts etc are recorded. These books are also known as Subsidiary Books or Books of original entry or Prime Entry.
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