- book of final entry
- book of final entry ˌbook of ˌfinal ˈentry noun [countable usually plural] ACCOUNTINGone of the books or computer records showing the totals of items shown separately in the book of first entry or day book; = LEDGER
* * *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
Financial and business terms. 2012.