book of original entries


book of original entries
 см. journal

Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". . 2012.

Look at other dictionaries:

  • book of original entry — The first permanent record of a transaction made by a shopkeeper or storekeeper, as a creditor of a customer, in the usual course of business and within a reasonably short time after the transaction itself, although the items may have been first… …   Ballentine's law dictionary

  • book of account — Otherwise known as a shop book a book of original entry of transactions with customers in a store or shop, which is admissible in evidence in an action by the storekeeper or shopkeeper to recover on the account of a, customer, where properly… …   Ballentine's law dictionary

  • book — An assembly or concourse of ideas expressed in words. U.S. v. One Obscene Book Entitled Married Love , D.C.N.Y., 48 F.2d 821, 823. A literary composition which is printed; a printed composition bound in a volume. The largest subdivisions of a… …   Black's law dictionary

  • book — An assembly or concourse of ideas expressed in words. U.S. v. One Obscene Book Entitled Married Love , D.C.N.Y., 48 F.2d 821, 823. A literary composition which is printed; a printed composition bound in a volume. The largest subdivisions of a… …   Black's law dictionary

  • Book of Revelation — For other uses, see Book of Revelation (disambiguation). Books of the New Testament …   Wikipedia

  • Book cipher — A book cipher is a cipher in which the key is some aspect of a book or other piece of text; books being common and widely available in modern times, users of book ciphers take the position that the details of the key is sufficiently well hidden… …   Wikipedia

  • day-book — A tradesman s account book; a book in which all the occurrences of the day are set down. It is usually a book of original entries …   Black's law dictionary

  • day-book — A tradesman s account book; a book in which all the occurrences of the day are set down. It is usually a book of original entries …   Black's law dictionary

  • shop-book rule — A doctrine that allows the admission into evidence of books that consist of original entries made in the normal course of a business, which are introduced to the court from proper custody upon general authentication. Dictionary from West s… …   Law dictionary

  • business entries — See book of original entry; shop book rule …   Ballentine's law dictionary

  • Domesday Book — Domesday redirects here. For other uses, see Domesday (disambiguation). Domesday Book The National Archives, Kew, London Domesday Book , from Historic Byways and High …   Wikipedia