What are the major advantages of the use of books of prime entry? There are many major advantages of using prime entry for varying entries. The first advantage is that it helps to keep the records briefly as it is difficult to manage every single transaction in the main ledger as it occurs. Another advantage of using prime entry of accounting makes it easy to follow transactions and avoids the confusion occur if all of the different information was in one place. The separated information saves the need to give extended details of the transaction and makes future references easy and simple. The primary records are classified according to the nature of the transactions. The third advantage is that prime entry reduces cases of fraud. The journal entries are done in chronological order, meaning that the dates follow each other, and it involves detailed postings to other accounts. This means that it is hard to manipulate all the books involved, but if it is done, the detection is quite simple. The posting by prime entry can be assigned to different accounting clerks, thus it has accurate records for many transaction types and create specific reports using this information during the processing phase of accounting. This is eliminates the opportunities of fraud within the businesses. Lastly, the prime entry indicate separate transactions of similar natures, thus any needed analysis is made convenient. This saves time and many other resources. The accuracy of the records is also enhanced greatly for they play a large role in determining the financial health of individual company.