book of original entry

Noun

A record book in which all transactions (or all of a certain class) of a business are recorded and from entries are made in accounting records such as the general ledger or subsidiary ledgers.

Japanese Meaning

企業のすべてまたは特定の種類の取引を時系列に記録し、その記録をもとに総勘定元帳や補助台帳への転記が行われる一次記録簿のこと。 / 会計上、各取引の原始記録を記入する帳簿、つまり仕訳帳としての役割を果たす帳簿。

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Google Translation / DeepL Translation

監査人は、すべての取引が総勘定元帳に転記される前に記録されていることを確認するため、会社の仕訳帳の検査を求めた。

Details

Sense（1）

A record book in which all transactions (or all of a certain class) of a business are recorded and from entries are made in accounting records such as the general ledger or subsidiary ledgers.

When a transaction has been written down at length in a book of original entry, there is generally no occasion to make another minute of the same transaction before it is posted.

Google Translation / DeepL Translation

Details

books of original entry

（ plural ）

Details

book of original entry

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