11.2 Accounting records
　　Data Sources
　　↓
　　Books of prime entry
　　↓
　　Ledger accounts
　　↓
　　Trial balance
　　↓
　　Financial Statements
　　Problem: numerous transactions each day, very difficult to record individual transaction directly to the general ledger.
　　Solution: group similar transactions together and record them in one of the books of prime entry(books of original entry)
　　Books of prime entry:
　　Several books of prime entry exist, each recording a different type of transaction:
　　●Sales day book: credit sales
　　●Purchases day book: credit purchases
　　●Cash received day book: cash receipt
　　●Cheque payments day book: cash payment
　　●Petty cash book: all small cash transactions
　　●The journal: all transactions not recorded elsewhere
　　- Entry of a transaction to a book of prime entry does not record the double entry
　　Required for that transaction.
　　- The book of prime entry is the source for double entries to the ledger accounts.
　　- The double entry arising from the book of prime entry will be recorded periodically (daily, weekly, monthly) depending on the volume of transactions.