Editing Bookkeeping (section)

==Daybooks==
A ''daybook'' is a descriptive and chronological (diary-like) record of day-to-day [[financial transactions]]; it is also called a ''book of original entry''. The daybook's details must be transcribed formally into journals to enable posting to ledgers. Daybooks include:

*Sales daybook, for recording sales invoices.
*Sales credits daybook, for recording sales credit notes.
*Purchases daybook, for recording purchase invoices.
*Purchases debits daybook, for recording purchase debit notes.
*Cash daybook, usually known as the cash book, for recording all monies received and all monies paid out. It may be split into two daybooks: a receipts daybook documenting every money-amount received, and a payments daybook recording every payment made.
*General Journal daybook, for recording journal entries.