book of account


Also found in: Thesaurus, Financial.
Related to book of account: ledger entry

book of account

n
(Accounting & Book-keeping) another name for journal4a
ThesaurusAntonymsRelated WordsSynonymsLegend:
Noun1.book of account - a record in which commercial accounts are recordedbook of account - a record in which commercial accounts are recorded; "they got a subpoena to examine our books"
record - a document that can serve as legal evidence of a transaction; "they could find no record of the purchase"
cost ledger - ledger showing the accumulated costs classified in various ways
general ledger - the ledger that contains all of the financial accounts of a business; contains offsetting debit and credit accounts (including control accounts)
subsidiary ledger - details of an account supporting the amount stated in the general ledger
daybook, journal - a ledger in which transactions have been recorded as they occurred
accounting system, method of accounting, accounting - a bookkeeper's chronological list of related debits and credits of a business; forms part of a ledger of accounts
References in classic literature ?
The apparition inside gave them no attention; it was apparently occupied with a book of accounts.
Mechanically he opened his Book of Accounts, and made the closing entry -- the entry of his last transaction with Magdalen -- in black and white.
State auditors are pressing the Bureau of Customs (BOC) to submit its appraisal report on the highly prized 60-piece Roumeliotes jewelry set seized from a crony of the late dictator Ferdinand Marcos to update the agency's book of accounts.