Topical Terminology > Book Of Original Entry
1 Definition
Book of Original Entry
For Book of Original Entry we have a term and definition in Tax.
Book Of Original Entry (Tax) 
A journal in which transactions are recorded for the first time before summarizing and/or posting to ledger accounts, for example, purchase journal, cash receipts journal, accounts payable journal, disbursements journal, general journal and payroll journal. See General Journal and Journal.
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