book of first entry

book of first entry
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 (= official records):

• Check each item in the ledger with the book of first entry.

* * *

book of first entry UK US noun [C, usually plural] (also book of original entry, also book of prime entry) ACCOUNTING
a written or computer record in which the money a company receives and spends is first recorded: »

The totals from the book of first entry will later be copied into a book of final entry.

Compare BOOK OF FINAL ENTRY(Cf. ↑book of final entry)

Financial and business terms. 2012.

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