BOOK OF FIRST ENTRY
book of first entry: translation
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
► »
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)