book of first entry

  • 1book of first entry — ˌbook of ˌfirst ˈentry also ˌbook of ˌprime ˈentry noun [countable usually plural] ACCOUNTING a book or computer record in which amounts that a company receives and spends are first recorded before total amounts are entered in ledger S (=… …

    Financial and business terms

  • 2book of final entry — ˌbook of ˌfinal ˈentry noun [countable usually plural] ACCOUNTING one of the books or computer records showing the totals of items shown separately in the book of first entry or day book; = LEDGER * * * book of final entry UK US noun [C, usually… …

    Financial and business terms

  • 3first entry — ➔ book of first entry …

    Financial and business terms

  • 4book 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

  • 5book 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

  • 6entry — A declaration and request for customs release in respect of imports or goods intended for export. It is usually made on a Single Administrative Document ( SAD). Traders approved to do so can submit entries electronically. HM Customs & Revenue… …

    Financial and business terms

  • 7First-mover advantage — is the advantage gained by the initial occupant of a market segment. This advantage may stem from the fact that the first entrant can gain control of resources that followers may not be able to match.cite book |last=Grant |first=Robert M.… …

    Wikipedia

  • 8Book of Shadows (Charmed) — Infobox Charmed Artifact Title=The Book of Shadows First=Something Wicca This Way Comes Last=Forever Charmed Creator=Constance M. Burge Name=The Halliwell Book of Shadows Status=Intact Kind=Magical tome Affiliation=It was created by Melinda… …

    Wikipedia

  • 9First National Bank of Omaha — Infobox Company company name = First National Bank of Omaha company company type = Private foundation = Omaha, Nebraska December 10, 1857 (as Kountze Brothers Bank); July 1, 1865 (First National Bank of Omaha) location = flagicon|USA Omaha,… …

    Wikipedia

  • 10entry — 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