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.
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Referring to Item (2) of paragraph 4 for determining what is information "normally contained in books of original entry and general ledger or subsidiary ledgers," it would appear a good argument could be made for not considering such schedules as books of original entry and thus not providing them.
This would include, for example, (1) adjusting, closing, combining, or consolidating journal entries, (2) information normally contained in books of original entry and general ledgers or subsidiary ledgers, and (3) tax and depreciation carryforward information.
Examples would include worksheets in lieu of books of original entry or general or subsidiary ledgers such as a list of accounts receivable or depreciation schedule.