book of original entry: meaning, definition, pronunciation and examples
C1Technical / Formal
Quick answer
What does “book of original entry” mean?
An accounting journal where transactions are first recorded chronologically before being posted to the general ledger.
Audio
Pronunciation
Definition
Meaning and Definition
An accounting journal where transactions are first recorded chronologically before being posted to the general ledger.
The initial record-keeping document in an accounting system that provides a detailed, chronological list of all financial transactions, serving as the source for all subsequent ledger entries.
Dialectal Variation
British vs American Usage
Differences
The term is standard and identical in both accounting lexicons.
Connotations
Professional, precise, old-fashioned (evoking paper records).
Frequency
Low frequency in general language; used almost exclusively in accounting contexts.
Grammar
How to Use “book of original entry” in a Sentence
The (sales journal) serves as a [book of original entry].Transactions are recorded in the [book of original entry].Vocabulary
Collocations
Usage
Meaning in Context
Business
A foundational term in double-entry bookkeeping systems.
Academic
Studied in accounting and finance courses as a core concept.
Everyday
Virtually never used.
Technical
Precise term in auditing, accounting standards, and financial software design.
Watch out
Common Mistakes When Using “book of original entry”
- Using it to refer to any ledger (it's specifically the *first* record).
- Omitting 'of' ('book original entry').
- Confusing it with a 'trial balance' or 'general ledger'.
- Using it in non-accounting contexts.
FAQ
Frequently Asked Questions
No, historically it was, but today it is more commonly a digital file or module within accounting software, though the conceptual term remains.
Common examples include the sales journal, purchases journal, cash receipts journal, cash disbursements journal, and the general journal.
The book of original entry is for detailed, chronological recording. The general ledger is for classified, summarized recording by account (e.g., all Rent Expense entries in one place).
The underlying function is critical, but the specific term is less common in software menus. You will find modules like 'Record Sales' or 'Enter Bills' that perform this role.
An accounting journal where transactions are first recorded chronologically before being posted to the general ledger.
Book of original entry is usually technical / formal in register.
Book of original entry: in British English it is pronounced /ˌbʊk əv əˌrɪdʒənəl ˈɛntri/, and in American English it is pronounced /ˌbʊk əv əˌrɪdʒənəl ˈɛntri/. Tap the audio buttons above to hear it.
Learning
Memory Aids
Mnemonic
Imagine a BOOK where you make the ORIGINAL, first ENTRY for a transaction, like the first page of a story about money.
Conceptual Metaphor
ACCOUNTING IS RECORD-KEEPING; FINANCIAL TRANSACTIONS ARE NARRATIVES (with a beginning in the 'book').
Practice
Quiz
What is the primary purpose of a book of original entry?