Daybooks

Daybook is a descriptive and chronological (diary-like) record of day-to-day financial transactions or a book of original entry rarely kept for the entries are now contained in original documents such as invoices and supporting documents. Daybook's details must be entered formally into journals to enable posting to ledgers. Daybooks include:
Sales daybook of the sales invoices.
Sales credits daybook of the sales credit notes.
Purchases daybook of the purchase invoices.
Purchases credits daybook of the purchase credit notes.
Cash daybook, usually known as cash book, of cash received and paid out. It may comprise two daybooks: receipts daybook of cash received, and payments daybook of cash paid out