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Answer Posted / dj
1) Cash book to record cash receipts & payments,
a. Single column or Simple cash book,
b. Two or Double column cash book,
c. Three or Triple column cash book,
d. Analytical petty column cash book.
2) Sales book or Day book for recording all goods sold on
credit.
3) Sales return book or Return Inwards book for recording
all sales returned by customer.
4) Purchase book or Bought book or Invoice book for
recording credit purchases of goods.
5) Purchase return book or Return Outwards book for
recording all purchases returned to creditors.
6) Bill receivable book to keep a record of bills received
from customers.
7) Bills payable book to keep a record of bills payable to
creditors.
8) Journal proper to keep a record of those transactions for
which there is no separate book.
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