## Overview

This module examines the various books of prime entry used in recording business transactions, including day books for sales and purchases, VAT recording, and other prime entry records. Topics include invoice processing, discount calculations, and control totals.

## 1. Sales and purchases day books

- [Invoices, credit notes, and returns](acca-fa2-sales-and-purchases-day-books-invoices-credit-notes-and-returns.md)
- [Trade discounts vs settlement discounts](acca-fa2-sales-and-purchases-day-books-trade-discounts-vs-settlement-discounts.md)
- [Posting from day books to ledgers](acca-fa2-sales-and-purchases-day-books-posting-from-day-books-to-ledgers.md)

## 2. Sales tax (VAT) in prime entries

- [Tax-inclusive vs tax-exclusive pricing](acca-fa2-sales-tax-vat-in-prime-entries-tax-inclusive-vs-tax-exclusive-pricing.md)
- [Output and input tax postings](acca-fa2-sales-tax-vat-in-prime-entries-output-and-input-tax-postings.md)
- [Returns and adjustments for tax](acca-fa2-sales-tax-vat-in-prime-entries-returns-and-adjustments-for-tax.md)

## 3. Other prime records

- [Sales and purchases returns books](acca-fa2-other-prime-records-sales-and-purchases-returns-books.md)
- [General journal for non-routine items](acca-fa2-other-prime-records-general-journal-for-non-routine-items.md)
- [Coding, batching, and control totals](acca-fa2-other-prime-records-coding-batching-and-control-totals.md)

Free ACCA FA2 Books of Prime Entry Study Guide