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It is a first entry record,it's an accounting entry unsupported by documentation,it is indicated in a record somewhere but not represented by any document
book of prime entry. or first entry record
is the entry of First Transaction you make to new Account or new business work , just to begin your work and your financial records
A book or record in which certain types of transaction are recorded like purchase book and sales before the journaling
A book or record in which certain types of transaction are recorded before becoming part of the double-entry book-keeping system. The most common books of prime entry are the day book, the cash book, and the journal.
Book of prime entry. a chronological record of a business's transactions arranged according to type, e.g., Cash or sales. The books are then used to generate entries in a double-entry bookkeeping system.
