book of original entry

book of original entry
1. a book in which transactions are recorded before being transferred into a ledger.
2. journal (def. 5a, b).

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Universalium. 2010.

См. также в других словарях:

  • 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

  • book of original entry — A book maintained to record the day to day transactions of an entity, including the sale and delivery of goods. A book in which a detailed history of business transactions are entered. Nicola v. U.S., C.C.A.Pa., 72 F.2d 780, 783 …   Black's law dictionary

  • book of original entry — A book maintained to record the day to day transactions of an entity, including the sale and delivery of goods. A book in which a detailed history of business transactions are entered. Nicola v. U.S., C.C.A.Pa., 72 F.2d 780, 783 …   Black's law dictionary

  • book of first entry — ˌbook of ˌfirst ˈentry also ˌbook of ˌprime ˈentry noun [countable usually plural] ACCOUNTING a book or computer record in which amounts that a company receives and spends are first recorded before total amounts are entered in ledger S (=… …   Financial and business terms

  • book of prime entry — noun a book of account in which transactions are initially recorded before being transferred to the ledger, as a cashbook or daybook. Also, book of original entry, book of originating entry; US, book of account …   Australian-English dictionary

  • original entry — See book of account; book of original entry …   Ballentine's law dictionary

  • original entry error — A mistake made in a book of prime entry; for example, a purchase incorrectly entered in the purchase day book. Original entry errors are not revealed by the trial balance …   Accounting dictionary

  • original-entry book — See book of prime entry …   Big dictionary of business and management

  • book of account — Otherwise known as a shop book a book of original entry of transactions with customers in a store or shop, which is admissible in evidence in an action by the storekeeper or shopkeeper to recover on the account of a, customer, where properly… …   Ballentine's law dictionary


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