English version

book of first entry

From Longman Business Dictionary
Related topics: Computers
book of first entryˌbook of ˌfirst ˈentry (also book of prime entry) 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 LEDGERs (=official records)Check each item in the ledger with the book of first entry.
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