original entry

original entry
 первичная запись; первичная запись (проводка) хозяйственной операции в журнал.

Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". . 2012.

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  • original entry — The post office where a publisher submits the application for Periodicals mailing privileges for a qualified publication. The publication may be mailed there or at another post office for which the publisher holds an additional entry… …   Glossary of postal terms

  • original entry — See book of account; book of original entry …   Ballentine's law dictionary

  • original entry error — A mistake made in a book of prime entry; for example, a purchase incorrectly entered in the purchase day book. Original entry errors are not revealed by the trial balance …   Accounting dictionary

  • original-entry book — See book of prime entry …   Big dictionary of business and management

  • 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

  • entry under homestead law — The act by which an individual acquires an inceptive right to a portion of the unappropriated soil of the public domain, consisting in the filing of a claim in the proper land office of the United States or, in case of the public domain of a… …   Ballentine's law dictionary

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