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book of original entry

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

British Dictionary definitions for book of original entry

book of original entry

noun
  1. another name for journal (def. 4a)
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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