Original Entry
Barron's Accounting Dictionary:
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Original Entry
Recording a business transaction in a journal. An explanation is given below the entry describing the particulars. The explanation may refer to supporting data (i.e., voucher) as the basis for the entry.
| Original Cost, Organization For Economic Cooperation and Development (OECD), Organization Costs | |
| Other Assets, Other Comprehensive Basis Ofaccounting (OCBOA), Out-Of-Pocketcost |
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Barron's Accounting Dictionary
Dictionary of Accounting Terms. Copyright © 2010 by Barron's Educational Series, Inc. All rights reserved.
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Mentioned in
Book of Original Entry
(in accounting)
General Journal
(business term)
Deposit Slip
(in banking)
Posting
(legal term)
» More