新财务英语教程 课件 Chapter 8 Books of Prime Entry.pptx

Chapter 8Books of Prime Entry;Topics Covered;8.1 Introduction to Books of Prime Entry;8.2 Two Types of Books of Prime Entry;Sales Day Book Summarises credit sales to customers Sales Returns Day Book Summarises the return of credit sales Purchases Day Book Summarises credit purchases from suppliers Purchases Returns Day Book Summarises the return of credit purchases Cash Payments Book Summarises all payments made at bank Cash Receipts Book Summarises all receipts made at bank Petty Cash Book Summarises all receipts and payments of cash in hand Journal S