book of original entry
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book of original entry
noun books of original entry
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A record book in which all transactions (or all of a certain class) of a business are recorded and from entries are made in accounting records such as the general ledger or subsidiary ledgers.
When a transaction has been written down at length in a book of original entry, there is generally no occasion to make another minute of the same transaction before it is posted.
Similar: book of prime entry, journal, daybook, blotter
Talk about this word "book of original entry." Wiktionary, via Micwyn, micwyn.com/word/book%20of%20original%20entry. Accessed 6 Nov. 2026. book of original entry. (n.d.). In Wiktionary, via Micwyn. Retrieved November 6, 2026, from https://micwyn.com/word/book%20of%20original%20entry "book of original entry." Wiktionary, via Micwyn. Accessed November 6, 2026. https://micwyn.com/word/book%20of%20original%20entry.Cite this
@misc{book_of_original_entry_2026,
title = {book of original entry},
howpublished = {Wiktionary, via Micwyn},
year = {2026},
url = {https://micwyn.com/word/book%20of%20original%20entry},
urldate = {2026-11-06}
}
