book of original entry
book of original entry noun: 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.
Noun
book of original entry (plural books of original entry)
- 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.1850, P[atrick] MacGregor, A Practical Treatise on Book-keeping, page 179
- Each book of Original Entry is usually paged off by itself; and, if we have several original books, the phraseology before each item in the Ledger, will be sufficient to determine the kind of original book1852, Joseph Howard Palmer, A Treatise on Practical Book-keeping and Business Transactions, page 36
- Synonyms:
- book of prime entry, journal, daybook, blotter
book of original entry meaning in Tamil
book of original entry in Tamil
- மூலப் பதிவு ஏடு, மூலப் பதிவுப் புத்தகம்
Examples of book of original entry in a sentence
- WHEN a Day Book is kept it is called the Book of original Entry and will always be referred to in any case of doubt or dispute about the correctness of any entry upon the Ledger.1852, Peter Duff, Duff's North American Accountant, page 25:
- It being the book of original entry, no erasures are allowable; for with these, in a case of litigation, it would not be admitted into court as evidence1866, Eastman National Business College (Poughkeepsie, N.Y.), The Student's Guide Through the Theoretical Department of Eastman National...
- The Notes Receivable Register adopted here serves both as a book of original entry and as a subsidiary notes receivable ledger.1951, Arthur Wellington Holmes, Francis E. Moore, Books of original entry, page 492:
- Auxiliary Books contain detailed information supporting the record in a book of original entry.1919, James W. Baker, 20th Century Bookkeeping and Accounting, 10th edition, page 30:
Synonyms of book of original entry
Forms of book of original entry
| plural | books of original entry |
|---|
Questions about book of original entry
- What does book of original entry mean?
- Book of original entry means 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.
- What is book of original entry in Tamil?
- Book of original entry in Tamil is மூலப் பதிவு ஏடு, மூலப் பதிவுப் புத்தகம். See Book of original entry meaning in Tamil.
- How do you use book of original entry in a sentence?
- WHEN a Day Book is kept it is called the Book of original Entry and will always be referred to in any case of doubt or dispute about the correctness of any entry upon the Ledger.
- What part of speech is book of original entry?
- Book of original entry is a noun.
- What is the plural of book of original entry?
- The plural of book of original entry is books of original entry.
Words near book of original entry in the dictionary
Source and license
Adapted from Wiktionary: book of original entry (page history and authors); book of original entry (Tamil Wiktionary) (page history and authors). Text available under the Creative Commons Attribution-ShareAlike 4.0 license. Word.ws reformatted the entry and added links. Wiktionary data of 2026-09-02.
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Cite this entry: “book of original entry.” Word.ws, https://word.ws/book_of_original_entry. Based on Wiktionary, CC BY-SA 4.0.