10 ENGLISH BOOKS RELATING TO «BOOK OF ORIGINAL ENTRY»
Discover the use of
book of original entry in the following bibliographical selection. Books relating to
book of original entry and brief extracts from same to provide context of its use in English literature.
1
Foundations
of Accounting
5.1 DEFINITION AND PURPOSE A book of original entry is a book of record in
which transactions are recorded as they occur on a daily basis and in
chronological order, before they are posted to the relevant accounts in the ledger.
2
Bookkeeping the Easy Way
WORDS TO REMEMBER Compound Entry a. journal entry that consists of one or
more debits that equal one or more credit! Journal a book of original entry
recording transactions in chronological order Simple Entry an entry that consists
of ...
3
An International Dictionary
of Accounting and Taxation: ...
... recorded in the book of original entry. Also: book of secondary entry. book of
first entry = book of original entry. book of original entry book in which all
business dealings of the concern are first recorded in the order in which they take
place.
4
20th Century Bookkeeping and Accounting
Auxiliary Books contain detailed information supporting the record in a book of
original entry. They include check stubs, note stubs, draft stubs, receipt stubs, and
bank pass book. § 58. Posting is transferring the amounts from a book of original
...
5
The new accounting bookkeeping without books
of original ...
... of the pattern of . lines between the books of original entry and the lodgers is
amazing. Each book of original entry which is added as a business grows, makes
this pattern more intricate, not by one line, but by a 27 The New Accounting.
6
How IAS and national accounting standards influence ERP ...
The structuring of the accounting key with the segment “record code”, or the
identification code of the kind of book of original entry gathered, permits to
manage, when appropriately configured, different parallel accountings; an
example can ...
Bills Payable Book: A book of original entry in which the names of the drawer, the
payee, the due date and other particulars are recorded. Cash Book: A book of
entry for cash receipts and payments. Cash Book is a book of original entry as
well ...
8
Financial Accounting : Concepts, Analyses, Methods And Uses, 1/e
After preparation of a voucher, a journal entry is passed in the book of original
entry regarding a particular transaction. When the volume of transactions
becomes huge, sub-division of the journal may be made on the basis of the
nature of ...
9
Bookkeeping, Theory and Practice
The procedure in this case is as follows: after the invoice is properly approved, a
check is drawn; the payment is then recorded in a book of original entry; and the
invoice is placed in a “Paid Invoice” file. The record in the book of original entry ...
An Order Book is a book of original entry in which is entered a record of each
order or request for the shipment or delivery of merchandise. The record shows
the name and address of the customer, the kinds and quantities of goods wanted,
...
NEWS ITEMS WHICH INCLUDE THE TERM «BOOK OF ORIGINAL ENTRY»
Find out what the national and international press are talking about and how the term
book of original entry is used in the context of the following news items.
Glossary of Terms
general journal A book of original entry in a double-entry system. The journal lists transactions and indicates accounts to which they are posted. The general ... «SmartPros Accounting, Apr 02»
