Difference Between Books of Original Entry And Books of Prime Entry

There is no difference between Books of Original Entry and Books of Prime Entry as both of these names are used to show Books or Journals used to record Business Transactions chronologically (Date-Wise) from voucher or source documents.

Recording aspects of Accounting is called Bookkeeping in which main primary books of accounts such as Cash Book, Purchases Day book, Sales Day book, etc are kept for recording transactions.