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book of original entry

noun, Bookkeeping.
1.
a book in which transactions are recorded before being transferred into a ledger.
2.
journal (def 5a, b).
Dictionary.com Unabridged
Based on the Random House Dictionary, © Random House, Inc. 2018.
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British Dictionary definitions for book of original entry

book of original entry

noun
1.
another name for journal (sense 4a)
Collins English Dictionary - Complete & Unabridged 2012 Digital Edition
© William Collins Sons & Co. Ltd. 1979, 1986 © HarperCollins
Publishers 1998, 2000, 2003, 2005, 2006, 2007, 2009, 2012
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