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Accounting Revision Notes Chapters 1- 9 Chapter 1 When maintaining financial accounts you should bear in mind that they should be kept: * Accurately * Up-to-date * Confidentially Recording of Transactions - Subsidiary Books These include: * Sales Day Book - a list of sales made, compiled from invoices issued * Purchases Day Book - a list of purchases made, complied from invoices received * Sales Day Returns Book - a list of 'returns in', i.e. goods returned by customers, compiled from credit notes issued * Purchases Returns Day Book - a list of 'returns out', i.e. goods returned by the business to suppliers, compiled from credit notes received * Cash Book - the business' record of the bank account and the amount of cash held, compiled from receipts, paying-in slip counterfoils, cheque counterfoils and other banking documents * Petty Cash Book - a record of cash (notes and coin) purchases from small items made by the business, compiled from petty cash vouchers *...

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