book of account, ledger, leger, book. daybook, journal – a ledger in which transactions have been recorded as they occurred. accounting system, method of accounting, accounting – a bookkeeper’s chronological list of related debits and credits of a business; forms part of a ledger of accounts. 

What are the types of books of prime entry? Different types of book Book of prime entry Transaction type Purchases returns day book Returns of goods bought on credit Cash book All bank transactions Petty cash book All small cash transactions The journal All transactions not recorded elsewhere book of account, ledger, leger, book. daybook, journal – a ledger in which transactions have been recorded as they occurred. accounting system, method of accounting, accounting – a bookkeeper’s chronological list of related debits and credits of a business; forms part of a ledger of accounts.

What are the types of books of prime entry? Different types of book Book of prime entry Transaction type Purchases returns day book Returns of goods bought on credit Cash book All bank transactions Petty cash book All small cash transactions The journal All transactions not recorded elsewhere