book of final entry


book of final entry
book of final entry ˌbook of ˌfinal ˈentry noun [countable usually plural] ACCOUNTING
one of the books or computer records showing the totals of items shown separately in the book of first entry or day book; = LEDGER

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book of final entry UK US noun [C, usually plural] ACCOUNTING
a written or computer record that shows all of a company's accounts for a period of time
Compare BOOK OF FIRST ENTRY(Cf. ↑book of first entry)

Financial and business terms. 2012.