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.
Pictures of the day
What are these?
Click on the pictures to check.