original-entry book


Big dictionary of business and management. 2014.

Look at other dictionaries:

  • 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

  • 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

  • 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

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

  • entry book — The record in the office of a recorder or register of titles where the filing or recording of an instrument is noted, usually under the names of both grantor and grantee, mortgagor or mortgagee. 15 Am J2d Chat Mtg § 92. See book of original entry …   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 prime/original entry — Fin a chronological record of a business’s transactions arranged according to type, for example, cash or sales. The books are then used to generate entries in a double entry bookkeeping system …   The ultimate business dictionary

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

  • 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

  • entry — en·try n pl en·tries 1: the privilege of entering real property see also right of entry 2: the act of entering real property a warrantless entry by the officer see also trespass …   Law dictionary

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