A daybook is a descriptive and chronological (diary-like) record of day-to-day financial transactions; it is also called a book of original entry. The daybook's details must be transcribed formally into journals to enable posting to ledgers. Daybooks include:

*Sales daybook, for recording sales invoices.
*Sales credits daybook, for recording sales credit notes.
*Purchases daybook, for recording purchase invoices.
*Purchases debits daybook, for recording purchase debit notes.