Meanings
plural books of first entry
- accountingAn accounting book or journal where all transactions are initially recorded.
Cite this entry
book of first entry. (n.d.). In WatkinsX Dictionary. Retrieved November 5, 2026, from https://dictionary.watkinsx.com/word/book%20of%20first%20entry
“book of first entry.” WatkinsX Dictionary, https://dictionary.watkinsx.com/word/book%20of%20first%20entry. Accessed November 5, 2026.
WatkinsX Dictionary, s.v. “book of first entry,” accessed November 5, 2026, https://dictionary.watkinsx.com/word/book%20of%20first%20entry.
Source: book of first entry on Wiktionary, CC BY-SA 4.0.