## Overview

Our free ACCA FA1 Books of Prime Entry notes cover everything you need to know for this module. From sales and sales returns to the journal and adjustments, we've got you covered. Whether you're intensively reviewing or looking to solidify specific concepts, these notes provide added peace of mind, knowing that you have a comprehensive resource to help consolidate and revise effectively for ACCA FA1. Think something could be better? [Give us a shout on our contact page](/contact), and we'll take a look.

We've created detailed study guides for all ACCA FA1 topics. Check out our other free notes below:

- [Source documents, transactions, and ethics](./acca-fa1-source-documents-transactions-and-ethics)
- [Double-entry and the ledger](./acca-fa1-double-entry-and-the-ledger)
- [Cash book and petty cash](./acca-fa1-cash-book-and-petty-cash)
- [Sales and receivables](./acca-fa1-sales-and-receivables)
- [Purchases and payables](./acca-fa1-purchases-and-payables)
- [Inventory and cost recording basics](./acca-fa1-inventory-and-cost-recording-basics)
- [Payroll fundamentals](./acca-fa1-payroll-fundamentals)
- [Trial balance and correction of errors](./acca-fa1-trial-balance-and-correction-of-errors)
- [Control accounts and reconciliations](./acca-fa1-control-accounts-and-reconciliations)
- [Sales tax (VAT) recording](./acca-fa1-sales-tax-vat-recording)
- [Computerised accounting basics](./acca-fa1-computerised-accounting-basics)

## 1. Sales and sales returns day books

- [Recording invoices and credit notes](acca-fa1-sales-and-sales-returns-day-books-recording-invoices-and-credit-notes.md)
- [Trade and prompt-payment discounts](acca-fa1-sales-and-sales-returns-day-books-trade-and-prompt-payment-discounts.md)
- [Posting to receivables ledger and control](acca-fa1-sales-and-sales-returns-day-books-posting-to-receivables-ledger-and-control.md)

## 2. Purchases and purchase returns day books

- [Recording supplier invoices and credits](acca-fa1-purchases-and-purchase-returns-day-books-recording-supplier-invoices-and-credits.md)
- [Discounts received and returns processing](acca-fa1-purchases-and-purchase-returns-day-books-discounts-received-and-returns-processing.md)
- [Posting to payables ledger and control](acca-fa1-purchases-and-purchase-returns-day-books-posting-to-payables-ledger-and-control.md)

## 3. The journal and adjustments

- [When and why to use the general journal](acca-fa1-the-journal-and-adjustments-when-and-why-to-use-the-general-journal.md)
- [Correcting entries and transfers](acca-fa1-the-journal-and-adjustments-correcting-entries-and-transfers.md)
- [Narrations and documentation standards](acca-fa1-the-journal-and-adjustments-narrations-and-documentation-standards.md)

Free ACCA FA1 Books of Prime Entry Study Guide