Books of prime entry and ledgers: N(A)-Level Principles of Accounts (SEAB 7086), covering source documents, the journals and day books, the two-column cash book, and posting from the books of prime entry to the sales, purchases and general ledgers

An N(A)-Level Principles of Accounts (SEAB 7086) overview of books of prime entry and ledgers: the source documents that prove each transaction, the sales, purchases, returns and general journals, the two-column cash book with discount columns, and how journal totals and individual entries are posted to the three ledgers.