Books of prime entry

Very rare credit fransactions might be simply entered into the journal. For more frequent credit transactions a business might use an analysed purchases day book. One column, probably the busiest, will list purchases of goods for resale (the normal use of a PDB). Another column can list purchases of sundry items on credit or it could be split into several columns listing the credit purchase of non-current assets, the purchase of services etc.

I am not sure what you mean by ‘removed from the bank into the business’.

Any cash movement related to the business will go through the cash book [which is effectively the cash account].

If the owner is taking cash out of his/her private bank account and putting it into the business teh double entry is:

Dr Cash [Cash book]
Cr Proprietor’s funds (capital)

If you are talking about taking the business’s money out of the main bank account and puttinh it into the petty cash box, the double entry would be:

Cr Cash [Cash book]
Dr Petty cash [Petty cash book]

No. Both of the examples above involve the cash book which is itself a book of prime entry.