book of first entry
noun[C,usually plural]
ACCOUNTINGukus(alsobook of original entry);(alsobook of prime entry)a written orcomputerrecordin which themoneyacompanyreceivesandspendsis firstrecorded:
Thetotalsfrom thebookof firstentrywilllaterbecopiedinto abookoffinalentry.
Compare
book of final entry