Session 11 Books of prime entry and control accounts
　　Main contents:
　　1.Business Documentation
　　2.Accounting records
　　3.Day books
　　4.The cash book
　　5.Ledger accounts and the division of the ledger
　　6.Posting from Prime day book to ledger accounts
　　11.1 Business documentation
　　The table below summarizes the main types of business documentation and sources of data for an accounting system, together with their content and purpose.