book of first entry
- book of first entry ˌbook of ˌfirst ˈentry also ˌbook of ˌprime ˈentry noun [countable usually plural] ACCOUNTINGa book or computer record in which amounts that a company receives and spends are first recorded before total amounts are entered in ledger S (= official records):
• Check each item in the ledger with the book of first entry.
* * *book of first entry UK US noun [C, usually plural] (also book of original entry, also book of prime entry) ACCOUNTING► a written or computer record in which the money a company receives and spends is first recorded: »
The totals from the book of first entry will later be copied into a book of final entry.
Financial and business terms. 2012.
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book of final entry — ˌbook of ˌfinal ˈentry noun [countable usually plural] ACCOUNTING one of the books or computer records showing the totals of items shown separately in the book of first entry or day book; = LEDGER * * * book of final entry UK US noun [C, usually… … Financial and business terms
book of original entry — 1. : journal 2. : any one of the books of account in which a transaction is first recorded * * * Bookkeeping. 1. a book in which transactions are recorded before being transferred into a ledger. 2. journal (def. 5a, b). * * * book of original… … Useful english dictionary
book of original entry — The first permanent record of a transaction made by a shopkeeper or storekeeper, as a creditor of a customer, in the usual course of business and within a reasonably short time after the transaction itself, although the items may have been first… … Ballentine's law dictionary
first entry — ➔ book of first entry … Financial and business terms
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