Collins 3880 A4 Account Book Day Book - 10849

Collins Debden 3880 A4 Account Book Day Book - 10849

The Collins 3880 Day Book is an A4 account book in the Collins Commercial stationery range — one of Australia's most established brands in business record-keeping books. The Day Book is the primary daily transaction record in manual bookkeeping: a ruled, columnar journal where financial transactions are entered chronologically as they occur. For small business owners, sole traders, tradies, market sellers and anyone who records transactions by hand — whether as the primary accounting method or as a paper record alongside digital accounts — the Collins A4 Day Book is the standard format for the task.

WHAT IS A DAY BOOK — AND WHO USES ONE

• Primary book of entry — the first written record of a transaction; income, payments and financial events are entered in date order on the day they occur; creates a running chronological record of all financial activity
• Chronological record — unlike a ledger (by account category) or analysis book (by column categories), the Day Book records everything in date order; review what happened on any date or in any week
• Cash-based operations — cash transactions don't create a digital trail; the Day Book is the written record for cash businesses needed for GST, BAS and tax record-keeping
• End-of-day reconciliation — total the Day Book to reconcile cash against receipts, till readings or bank deposits at day's end
• Contemporaneous records — records made at the time of transaction; ATO recommends contemporaneous recording; the Day Book is explicitly a day-of-entry record
• Paper backup alongside digital — handwritten entries at the time of transaction provide a paper record independent of software access, passwords or device availability

COLLINS — AUSTRALIA'S TRUSTED STATIONERY BRAND

• Established Australian brand with decades of credibility in account books, diaries and business stationery
• Designed for Australian bookkeeping practice; ruling and format reflect Australian business and record-keeping requirements
• Consistent quality across the account book range — paper weight, ruling and cover durability consistent with all Collins commercial books
• Recognised by accountants, bookkeepers and BAS agents across Australia — the format professionals know and work with

A4 FORMAT — RIGHT FOR DESK BOOKKEEPING

• Standard desk size — fits naturally on the desk alongside A4 invoices, receipts and printed records; files directly into standard A4 folders and archive boxes
• Wide enough for clear multi-column ruling — date, description, folio and amount columns at workable, legible widths
• Flat working surface — lies flat on the desk for comfortable daily entry across the full page width
• Standard filing size — files into A4 lever arch folders at end of financial year; the format accountants and the ATO expect

WHEN MANUAL BOOKKEEPING IS THE RIGHT CHOICE

• Sole traders and micro-businesses with simple, low-volume transactions — a Day Book and monthly summary may be all the record-keeping needed; simpler and lower cost than subscription software
• Cash-based businesses at markets, fairs and events — paper always available; no power, connection or device required; works in any environment
• Tradies and contractors recording on-site — durable, accessible in the vehicle or toolbox; phone available for communication rather than data entry
• ATO contemporaneous record requirement — Day Book entries are made on the day; provides direct evidence of contemporaneous recording for tax purposes
• Businesses with established paper systems — continuation of a known, working practice familiar to the business and its accountant
• Paper backup for digital systems — permanent record independent of software subscriptions, logins or data export

THE DAY BOOK IN A MANUAL BOOKKEEPING SYSTEM

• Day Book → Ledger → Trial Balance → Financial Statements: the Day Book is the starting point; transactions post from the Day Book to individual account ledgers
• For many sole traders, the Day Book alone is sufficient — provide the Day Book to the accountant or BAS agent at tax time; a well-maintained Day Book is enough for simple business structures
• Works alongside a cash book — Day Book for non-cash transactions; cash book for cash receipts and payments; both are part of the same manual bookkeeping system
• GST record-keeping — record GST-inclusive amounts in the Day Book; total GST collected and paid from the Day Book at BAS time

SPECIFICATIONS

• Brand: Collins | Product code: 3880 | SKU: 10849
• Type: Day Book (daily transaction journal) | Size: A4
• Application: Daily transaction recording, manual bookkeeping, cash business records, small business financial records

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