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
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 … 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
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
book — /bυk/ noun 1. a set of sheets of paper attached together ♦ a company’s books the financial records of a company 2. ♦ to make a book to have a list of shares which he or she is prepared to buy or sell on behalf of clients COMMENT: The books of… … Dictionary of banking and finance
Prime Minister of the United Kingdom — Infobox minister office border = parliamentary minister = prime title = Prime Minister jurisdiction = the United Kingdom of Great Britain and Northern Ireland incumbent = Gordon Brown tookoffice = 27 June 2007 appointed by = Elizabeth II monarch … Wikipedia
Prime lens — In film and photography, a prime lens is either a photographic lens whose focal length is fixed, as opposed to a zoom lens, or it is the primary lens in a combination lens system.Confusion can sometimes result due to the two meanings of the term… … Wikipedia
Prime minister — This article is about the government position. For other uses, see Prime Minister (disambiguation). A Prime Minister is the most senior minister of cabinet in the executive branch of government in a parliamentary system. The position is usually… … Wikipedia
Book of Esther — Hebrew Bible Tanakh … Wikipedia