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What is the best definition of a book of prime entry ?

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تم إضافة السؤال من قبل Nadjib RABAHI , Freelancer , My own account
تاريخ النشر: 2016/11/20
Soliman Abd  ALmalak Gendy
من قبل Soliman Abd ALmalak Gendy , مدير ادارة مراقبة حسابات , الجهاز المركزى للمحاسبات

It is a first  entry record,it's an accounting entry unsupported by  documentation,it is indicated in a record somewhere but not represented by any document

mohamed Hakim CMA CPA Candidate
من قبل mohamed Hakim CMA CPA Candidate , Accounting Manager , Andersen saudi arabia

 

book of prime entry. or first entry record 

is the entry of First Transaction you make to new Account or new business work ,  just to begin your work and your financial records  

 

Abdullah Aziz Eldain Morsi  Elgendy -        CMA  Candidate
من قبل Abdullah Aziz Eldain Morsi Elgendy - CMA Candidate , Regional Receivable Accountant , Amiantit Group of Companies

A book or record in which certain types of transaction are recorded  like purchase book and sales   before the journaling

manseer muhammed ali
من قبل manseer muhammed ali , Accountant General , Royal Lighting L.L.C & Royal Furnishing LLC

A book or record in which certain types of transaction are recorded before becoming part of the double-entry book-keeping system. The most common books of prime entry are the day book, the cash book, and the journal.

Majid Wangade
من قبل Majid Wangade , Senior Accountant , KANTOUR LIMITED COMPANY ( Real Estate, Construction and Asset Management )

Book of prime entry. a chronological record of a business's transactions arranged according to type, e.g., Cash or sales. The books are then used to generate entries in a double-entry bookkeeping system.

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