TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

ECRITURE ORIGINE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2010-08-05

English

Subject field(s)
  • Financial Accounting
  • Government Accounting
DEF

The recording of a transaction in the books of account for the first time.

CONT

As the original entry is reversed, there is no double-counting involved.

French

Domaine(s)
  • Comptabilité générale
  • Comptabilité publique
DEF

Écriture de journal passée afin d'enregistrer initialement une opération dans les comptes.

CONT

L'écriture initiale étant contrepassée, il n'y a pas double comptabilisation [...]

Spanish

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