# book of original entry

> English word · Noun

## Definitions
1. A record book in which all transactions (or all of a certain class) of a business are recorded and from entries are made in accounting records such as the general ledger or subsidiary ledgers.

## Source
Compiled from Wiktionary via kaikki.org (CC BY-SA). Data vintage: 2026-09-03.
Canonical page: https://plainspell.com/en/word/book-of-original-entry