| A | B |
|---|
| Sales day book | It contains totals of all invoices issued |
| Purchase day book | It contains the totals of all purchase invoices received |
| Sales returns day book | It contains the totals of all credit notes issued |
| Purchase returns day book | it contains the totals of all credit notes rec'd |
| Sales ledger | Records information such as invoices, credit notes and payment rec'd |
| Purchase ledger | it records information such as invoices, credit notes and payments sent |
| General(nominal) ledger | It contains sales and purchases, expenses,income and item owned and money owed |
| Cash book | cash book account for cash held and payments in and out of the bank |
