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Meaning of book of original entry

book' of orig'inal en'try

Pronunciation: [key]
— Bookkeeping. Bookkeeping.
  1. a book in which transactions are recorded before being transferred into a ledger.
  2. journal (def. 5a, b).
Random House Unabridged Dictionary, Copyright © 1997, by Random House, Inc., on Infoplease.