Book 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.
References in periodicals archive ?
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.
The fact that tax and depreciation carryforward schedules were specifically mentioned does not necessarily exclude other tax workpapers from being information normally contained in books of original entry.
a) Worksheets in lieu of books of original entry (for example, listings and disbursements on columnar working paper);