book of prime entry


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. 2014.

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  • 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

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  • cash book — The book of prime entry in which are recorded receipts into and payments out of the organization s bank account (compare petty cash). The cash book, unlike most other books of prime entry, is also an account, as its balance shows the amount due… …   Big dictionary of business and management