TERMIUM Plus®

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

BOOK ORIGINAL ENTRY [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2010-11-12

English

Subject field(s)
  • Accounting
  • Business and Administrative Documents
DEF

A record book, recognized by law or custom, in which transactions are successively recorded, and which is the source of postings to ledgers.

OBS

Books of original entry include general and special journals, such as cashbooks and registers of sales and purchases. Memorandum books, check stubs, files of duplicate sales invoices, and the like, wherein first or prior notations may already have been made, although commonly regarded as a part of the books of account, are also referred to as "business papers or supporting records" and are not referred to as books of original entry unless they are used as posting sources.

French

Domaine(s)
  • Comptabilité
  • Écrits commerciaux et administratifs
DEF

Livre ou fichier dans lequel on enregistre les opérations individuellement et chronologiquement avant d'en faire un sommaire, s'il y a lieu, et de les reporter aux grands livres.

OBS

Les livres-journaux comprennent le journal général et les journaux auxiliaires.

OBS

En Belgique, on a également recours à un livre central qui reproduit mensuellement au moins le sommaire des journaux auxiliaires. Le livre est soumis à certaines formalités administratives destinées à garantir l'irréversibilité des écritures.

Spanish

Campo(s) temático(s)
  • Contabilidad
  • Documentos comerciales y administrativos
DEF

[Libro] en que se registran cronológicamente todas las operaciones relativas al ejercicio de la empresa.

OBS

Este libro es forzoso en México y debe estar autorizado por la Secretaría de Hacienda y Crédito Público, aunque puede estar formado por hojas sueltas cuando se tiene un sistema mecánico de contabilidad.

OBS

diario; libro diario: términos y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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