Collins A24 A4 Series Analysis Book Day - 10201

Collins A24 A4 Series Analysis Book Day - 10201

The Collins A24 A4 Series Analysis Book Day is the Day Book format in the Collins A24 range — the chronological record of daily business transactions. In traditional bookkeeping, the Day Book is the book of prime entry: every transaction is written down on the day it occurs, in date order, before being posted to the appropriate ledger accounts. The Day Book captures sales invoices, purchases, cash receipts, cash payments and adjustments as a running chronological record. For businesses not using accounting software, the Day Book is the starting point of bookkeeping and the foundation of the audit trail.

THE DAY BOOK — BOOK OF PRIME ENTRY

• First record of every transaction — the Day Book entry is the source document for the ledger; no transaction should post to a ledger account without passing through a book of prime entry; the Day Book → ledger posting sequence is the basic workflow of manual bookkeeping
• Chronological ordering — all entries in date order; a reviewer can follow the complete sequence of events by reading from start to finish; entries for a specific day are found quickly
• Audit trail — unbroken chain from supporting document (invoice, receipt, docket) through Day Book entry to ledger account; ATO inspectors and auditors begin with the Day Book; a complete Day Book is the foundation of a defensible set of books
• Separation from the ledger — Day Book and ledger totals can be compared independently; if they disagree, the error is located by comparing Day Book entries with ledger postings line by line

TYPES OF DAY BOOK

• General Day Book — all transaction types in one book; suitable for sole traders, micro-businesses and community organisations with low transaction volumes
• Sales Day Book — credit sales in date order: date, customer, invoice number, description, amount, GST; column total = total credit sales for the period; posts to debtors control account
• Purchases Day Book — credit purchases in date order: date, supplier, bill number, description, amount, GST; column total posts to creditors control account
• Cash Receipts Day Book — all cash and electronic receipts; date, received from, reference, amount; total posts to bank or cash account
• Cash Payments Day Book — all cash and electronic payments; date, paid to, reference, amount; separate from receipts for traditional separation of records
• Returns Day Book — returns inward (goods returned by customers) or returns outward (goods returned to suppliers); reduces sales or purchases totals

NON-ACCOUNTING DAILY ACTIVITY RECORDS

• Site diary (construction and trades) — date, site/job, weather, personnel, work completed, materials, instructions, visitors, incidents; Construction Contracts Act obligations and WHS record-keeping requirements call for contemporaneous site records; a formal Day Book stands as evidence in construction disputes
• Work diary for mobile workers — tradespersons, technicians, field service personnel; each job, time spent, materials used, issues encountered; source document for job billing and timesheet verification
• Daily delivery and despatch record — date, customer, goods, quantity, delivery reference, driver/courier; matches against delivery confirmations and customer invoices
• Daily sales record (retail) — daily totals: cash, EFTPOS, lay-by, returns; period-by-period sales performance record
• Daily appointment and client record — client name, service, fee or time; source document for billing and time-recording
• Incident and event log — WHS incidents, complaints, hazards, events in date order; contemporaneous dated record is critical evidence in legal, regulatory or insurance proceedings

THE A24 RANGE AT EZYSHOP

• Feint Ruled (10200) — plain lined pages; free-form record-keeping
• Day (10201 — this product) — chronological daily transactions; book of prime entry
• 4 Money Column (10204) — petty cash, GST, wages, expense categories
• 10 Money Column (10210) — payroll, BAS, petty cash with 10 types, departmental costs
• 12 Money Column (10212) — annual monthly analysis (12 months = 12 columns)
• 13 Money Column (10213) — weekly quarterly (13 weeks = 1 quarter); 12 months plus annual total
• 14 Money Column (10214) — 12 months plus 2 summary columns; quarterly budget monitoring
• 18 Money Column (10218) — six-quarter budgets; 18-month planning
• Minute Book (10232) — formal meeting minutes

SPECIFICATIONS

• Brand: Collins | Range: A24 | SKU: 10201
• Type: Analysis Book — Day (Day Book / book of prime entry) 
• Size: A4
• Application: General Day Book, Sales/Purchases Day Books, Cash Receipts/Payments Day Books, site diary, work diary, incident log, client record

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