book of original entry

American  

noun

Bookkeeping.

1. a book in which transactions are recorded before being transferred into a ledger.

2. journal.

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book of original entry British  

noun

1. another name for journal

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Example Sentences

Where such entries are suspected, there should be at first a careful inspection of the writing as to its general harmony with that which precedes and follows, as to its size, slope, spacing, ink, and pen used, and if in a book of original entry, the suspected entry should be traced through other books, to see if it is properly entered as to time and place, or vice versa.

From Project Gutenberg

It is, in mercantile phrase, a book of original entry, showing us the transactions of the time in the light in which they were regarded by the parties engaged in them, and reflecting the state of public sentiment on innumerable topics,—moral, religious, political, philosophic, military, and scientific.

From Project Gutenberg