Book of original entry

Also referred as Book of prime entry. They are the books of accounting where transactions are first recorded such as purchase of goods is recorded in purchase journal. Book of original entries is generally known as "journal" because mostly transactions are first recorded in journal (called journalizing)

Types of books of original entry

Sales journal or sales day book 
For the recording of sales on credit
Purchase journal or purchase day book
For the credit purchases
Return inward journal or Return inward day book
For sales return
Return outward journal or Return outward day book 
For the purchase return
Cash book (also known as bank book) 
For receipt and payment of cash
General journal or day book
For all other transactions