books of original entry


books of original entry
книги первичного учета

Специализированный англо-русский словарь бухгалтерских терминов. .

Look at other dictionaries:

  • book of original entry — 1. : journal 2. : any one of the books of account in which a transaction is first recorded * * * Bookkeeping. 1. a book in which transactions are recorded before being transferred into a ledger. 2. journal (def. 5a, b). * * * book of original… …   Useful english dictionary

  • book of original entry — The first permanent record of a transaction made by a shopkeeper or storekeeper, as a creditor of a customer, in the usual course of business and within a reasonably short time after the transaction itself, although the items may have been first… …   Ballentine's law dictionary

  • entry — en·try n pl en·tries 1: the privilege of entering real property see also right of entry 2: the act of entering real property a warrantless entry by the officer see also trespass …   Law dictionary

  • entry — The act of making or entering a record; a setting down in writing of particulars; or that which is entered; an item. Generally synonymous with recording. In re Labb, D.C.N.Y., 42 F.Supp. 542, 544. See also enroll Enter, in practice, means to… …   Black's law dictionary

  • entry — The act of making or entering a record; a setting down in writing of particulars; or that which is entered; an item. Generally synonymous with recording. In re Labb, D.C.N.Y., 42 F.Supp. 542, 544. See also enroll Enter, in practice, means to… …   Black's law dictionary

  • original — Primitive; first in order; bearing its own authority, and not deriving authority from an outside source; as original jurisdiction, original writ, etc. As applied to documents, the original is the first copy or archetype; that from which another… …   Black's law dictionary

  • shop-books — Books of original entry kept by trademen, shop keepers, mechanics, and the like, in which are entered their accounts and charges for goods sold, work done, etc., commonly called account books, or books of account. See shop book rule …   Black's law dictionary

  • parties' books — Books of original entry, also called shopkeepers books, or shopbooks. 30 Am J2d Ev § 918 …   Ballentine's law dictionary

  • Double-entry bookkeeping system — A double entry bookkeeping system is a set of rules for recording financial information in a financial accounting system in which every transaction or event changes at least two different nominal ledger accounts. The name derives from the fact… …   Wikipedia

  • List of best-selling books — This is an incomplete list, which may never be able to satisfy particular standards for completeness. You can help by expanding it with reliably sourced entries. This page provides lists of best selling single volume books and book series to date …   Wikipedia

  • Ottawa Senators (original) — For the current NHL team, see Ottawa Senators. For other uses, see Ottawa Senators (disambiguation). Ottawa Hockey Club Ottawa Senators (original) seasons …   Wikipedia