BOOKS OF ORIGINAL ENTRY - Books of original entry are a record in which the various transactions are initially and formally recorded and serve as the direct source of postings to ledgers (e.g. payroll register).
books of final entry Accounting ledgers where information is transferred from the books of original entry. books of original entry Accounting journals where financial transactions are initially recorded.
How can it best be cross-checked to books of original entry?
Reconcile total deposits.
Test-check cash register tapes.
Sample sales slips, job orders, contracts, etc.
Check appointment book, daily log entries.
Estimation of units produced.
book of consolidated accounts a collection of accounts, maintained by transfers from the books of original entry.
Books of prime entry (Books of original entry)
Sales Invoice Daybook (records customer Invoice Daybook)
Bank Receipts Daybook (records customer & non customer receipts)
Purchase Invoice Daybook (records supplier Invoice Daybook) ...
 See also: Expense, Invoice, General ledger, Bookkeeping, Banks
  
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