book of prime/original entry

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. 2015.

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  • 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 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 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

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