book of first entry

noun

An accounting book or journal where all transactions are initially recorded.

Meanings

nounbook of first entry (plural books of first entry)

plural books of first entry

  1. accountingAn accounting book or journal where all transactions are initially recorded.
Cite this entry
APA

book of first entry. (n.d.). In WatkinsX Dictionary. Retrieved November 5, 2026, from https://dictionary.watkinsx.com/word/book%20of%20first%20entry

MLA

“book of first entry.” WatkinsX Dictionary, https://dictionary.watkinsx.com/word/book%20of%20first%20entry. Accessed November 5, 2026.

Chicago

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.