book of prime entry

Noun

Synonym of book of original entry (“kind of record book in accounting”)

Japanese Meaning

会計における仕訳帳、すなわち取引が最初に記録される原始記録帳

Before preparing the financial statements, the accountant checked each transaction recorded in the book of prime entry.

財務諸表を作成する前に、会計士は仕訳帳に記録された各取引を確認した。

Sense（1）

Synonym of book of original entry (“kind of record book in accounting”)

books of prime entry

（ plural ）