Dictionary / Book of Original Entry
What does Book of Original Entry mean in accounting?
Quick definition
Tax & complianceA journal containing the first entry of transactions and serving as the source of posing to the ledger. This term guides how bookkeepers record, classify, and explain related transactions in routine financial reporting.
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Examples
The kennel invoice is the first recording
You run a veterinary clinic. On April 9 you invoice a kennel client $385 for a dental cleaning and save it in QuickBooks Online. That invoice is the book of original entry: the first recording of the sale. Posting later copies it into Accounts receivable and Veterinary services in the general ledger. When that client calls about the $385, open that invoice, not the Veterinary services register. The register is a posted total, not the source.
Job materials in the ledger is a copy
You run a cabinet shop. On August 12 a hardware supplier bills you $1,240 for hinges, and you enter a bill in Xero coded to Job materials. That bill is the book of original entry; the $1,240 line you later see in Job materials in the general ledger is a posted copy. If that supplier sends an $180 credit, credit or edit the bill. Do not type over the ledger line, or the bill and the account will disagree.
Why it matters
You need this word because every sale, bill, and bank-feed line starts in a journal, not in the general ledger. In QuickBooks Online or Xero that journal is the invoice, bill, expense, or accepted bank transaction; posting later copies it into ledger accounts. You create those source records every day, and you reopen them at close whenever a P&L or balance sheet line needs an explanation. Treat the ledger register as the original record, or patch a total with a new journal entry instead of editing the source, and the document and the account no longer match.
Keep learning
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What is Book of Original Entry in bookkeeping?
A journal containing the first entry of transactions and serving as the source of posing to the ledger.
When should I use Book of Original Entry?
Use Book of Original Entry when the transaction facts match its definition and you need the ledger and financial statements to reflect the correct account and period.
What is a common mistake with Book of Original Entry?
Book of Original Entry is used for book of original entry entries, while Bad Debt covers a related but distinct bookkeeping purpose. Review both terms before posting unusual transactions. A common mistake is applying it by label only instead of checking the underlying transaction details.