book of original entry


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book of original entry

n
(Accounting & Book-keeping) another name for journal4a
Collins English Dictionary – Complete and Unabridged, 12th Edition 2014 © HarperCollins Publishers 1991, 1994, 1998, 2000, 2003, 2006, 2007, 2009, 2011, 2014
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The effort cannot stop with finding supporting debits and credits in a book of original entry. The effort must extend beyond the confines of the accounting records to persuasive evidence of the existence of the tangible or intangible asset or liability.
The five assertions - a revisit

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