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day book

a book of original entry in which information from documents and vouchers such as invoices and cheque stubs is entered, prior to entering or ‘posting’ this information to DOUBLE-ENTRY ACCOUNTS in the LEDGER. For example, the sales day book records invoices issued to customers in order of date and invoice number; these are then entered in the personal account of each customer in the sales ledger. Likewise the purchases day book records invoices received from suppliers in order of date; and these details are then posted or entered in the personal account of each supplier in the purchases ledger.
References in classic literature ?
`What's the game?' said the Journalist. `Has he been doing the Amateur Cadger?
Philip remembered that Clutton had spent some months in Toledo, and the journalist's answer made him look at him with more interest; but he felt it would be improper to show this: it was necessary to preserve the distance between the hospital patient and the staff.
"You say that you are - a journalist. Have you taken it up for a pastime, or - to earn money?"
The two men always met at the Century, or at some haunt of journalists and theatrical people, such as the restaurant where Winsett had proposed to go for a bock.
All this, according to the journalist, is "cast" when a ship arriving at an anchorage is brought up.
Monsieur de Marquet, with a nervous gesture, caressed his beard into a point, and explained to Rouletabille, in a few words, that he was too modest an author to desire that the veil of his pseudonym should be publicly raised, and that he hoped the enthusiasm of the journalist for the dramatist's work would not lead him to tell the public that Monsieur "Castigat Ridendo" and the examining magistrate of Corbeil were one and the same person.
Yet some of his experiments, by the journalist's account, were wantonly cruel.
And it is only fair to state, with regard to modern journalists, that they always apologise to one in private for what they have written against one in public.
The Journalist then recites the complaint of the injured Allan Stewart, Commendator of Crossraguel, to the Regent and Privy Council, averring his having been carried, partly by flattery, partly by force, to the black vault of Denure, a strong fortalice, built on a rock overhanging the Irish channel, where to execute leases and conveyances of the whole churches and parsonages belonging to the Abbey of Crossraguel, which he utterly refused as an unreasonable demand, and the more so that he had already conveyed them to John Stewart of Cardonah, by whose interest he had been made Commendator.
"Not so," murmured the journalist; "on the contrary" --
Whatever I have attained of the journalist made me stand still.
I don't think he was aware that the story of the midnight arrest had been ferreted out by an English journalist and given to the world.

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