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Books of the first stage of Double Entry System of book-keeping: Purchase book, Sales book, Purchase return book, Sales Return book, Bills receivable books, Cashbook and main journals. Each book record different type of transaction as per their name. for example, purchase book records all the transactions related to purchase, whereas, in the sales book, sales details are entered. There are separate books for the material you buy, sales, the amount payable to other and amount receivable from others. Each transaction will be recorded in two different accounts, like any transaction related to purchasing will be recorded in purchase account and