book of prime/original entry
- Fina 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.
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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
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