day book


day book
A specialized book of prime entry recording specific transactions. For example, the sales day book records invoices for sales, the purchase day book records invoices received from suppliers. Day-book entries are transferred to memorandum ledgers, such as the debtors' ledger and the creditors' ledger, while totals of entries are transferred to the nominal ledger control accounts, such as the debtors' ledger control account and the creditors' ledger control account

Accounting dictionary. 2014.

Look at other dictionaries:

  • day book — ˈday book noun [countable] ACCOUNTING an account book in which goods and services bought on credit and sales are recorded: • Any purchase invoices should be checked and entered into the purchases day book and the ledger. * * * day book UK US noun …   Financial and business terms

  • day book — index register Burton s Legal Thesaurus. William C. Burton. 2006 …   Law dictionary

  • day book — noun the daily written record of events (as arrests) in a police station • Syn: ↑blotter, ↑police blotter, ↑rap sheet, ↑charge sheet • Hypernyms: ↑written record, ↑written account * * * day book …   Useful english dictionary

  • day book — A specialized book of prime entry recording specific transactions. For example, the sales day book records invoices for sales, the purchase day book records invoices received from suppliers. Day book entries are transferred to memorandum ledgers …   Big dictionary of business and management

  • day-book — A tradesman s account book; a book in which all the occurrences of the day are set down. It is usually a book of original entries …   Black's law dictionary

  • day-book — A tradesman s account book; a book in which all the occurrences of the day are set down. It is usually a book of original entries …   Black's law dictionary

  • day book — / deɪ bυk/ noun a book with an account of sales and purchases made each day …   Dictionary of banking and finance

  • day-book — An account book of original entry in which transactions are set down as they occur …   Ballentine's law dictionary

  • day book — charge sheet; record of events which are written daily in a police station; journal …   English contemporary dictionary

  • day-book — …   Useful english dictionary