book of prime/original entry
- 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.
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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 …
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
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