book of prime entry


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. 2014.

Look at other dictionaries:

  • book of prime entry — A book or record in which certain types of transaction are recorded before becoming part of the double entry book keeping system. The most common books of prime entry are the day book, the cash book, and the journal …   Accounting dictionary

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  • 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 …   The ultimate business dictionary

  • books of prime entry — A rather archaic term for accounting records used to summarize information before the information is transferred to a *general ledger. A *petty cash register is an example of a book of prime entry. Compare *subsidiary ledger …   Auditor's dictionary

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