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Book of Original Entry
(redirected from Books of original entry)

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Book of Original Entry
A book or other record on which transactions are recorded when or immediately after they occur.
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The original interpretation includes examples such as (1) adjusting, closing, combining or consolidating journal entries and (2) information normally contained in books of original entry and general ledger or subsidiary ledgers.
Client record retention and tax workpapers by Holub, Steven F. / The Tax Adviser
Examples of working papers which are considered to be client's records are: (a) Worksheets in lieu of books of original entry (for example, listings and disbursements on columnar working paper); (b) Worksheets in lieu of general ledger or subsidiary ledgers, such as accounts receivable, job cost and equipment ledgers or similar depreciation records; (c) All adjusting and closing journal entries and supporting details.
Ownership of working papers, books and records created by data ... by Sager, William H. / The National Public Accountant
 
 
 
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