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These r accounting books which is marked with foremost entry of transaction, that's why it is called prime entry .. usually journal is referred as book of prime entry but in big organisations others books are maintained for giving spl importance ..

they r

1.debtors book

2. creditors book

3.bills receiveble

4.bills payable book

6.sales return books

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Q: What are the books of prime entry and why are they so called?
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