Difference Between Books of Original Entry And Books of Prime Entry
There is no difference between Books of Original Entry and B ooks 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 B ookkeeping in which main primary books of accounts such as Cash B ook, Purchases Day book, Sales Day book, etc are kept for recording transactions.