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单词 purchase daybook
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purchase daybook
2. Bookkeeping. An account book in which the day's commercial transactions, such as sales, purchases, etc., are entered as they occur; (in later use) spec. an account book containing a daily record of a particular class of transactions, as a purchase daybook, sales daybook, etc.In systems of double-entry bookkeeping, often used as a synonym of waste-book n.: see double entry n. at double adj.1 and adv. Compounds 1.
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society > trade and finance > management of money > keeping accounts > account or statement of > [noun] > account book > daily
journal1540
daybooka1593
a1593 C. Marlowe tr. Ovid Elegies (c1603) i. xii. sig. B4v Among day bookes [L. ephemeridas] and billes they had laine better, In which the Merchant wayles his banquerout debter.
1660 T. Willsford Debitor & Creditor in Scales Commerce & Trade 208 The Diary, or Day-book, ought to be in a large folio.
1682 J. Scarlett Stile of Exchanges 222 In some Fairs they use only to note the Resconter in their Day-books, or Memorial, or Pocket-Books that can be blotted out again.
1703 I. Newton Let. 15 Jan. in Corr. (1967) IV. 397 By ye Day bookes of the late Mint at Norwich..we find that Mr Redhead..was indebted 2497l: 16s: 03d to Mr Blofield.
1728 E. Chambers Cycl. at Book-keeping Journal-Book, or Day-book, wherein the Affairs of each Day are enter'd orderly down, as they happen, from the Wast-book.
1779 R. Hamilton Introd. Merchandize II. v. iv. 262 A list of the debts owing, when the books are opened, is prefixed to the day-book.
1826 A. Lister Diary 9 July in No Priest but Love (1992) 181 He explained the nature of account by a treble entry—day book, cash book, ledger.
1848 N. Amer. & U.S. Gaz. 12 Dec. We have just manufactured a fresh assortment of Ledgers, Sales Day Books, &c.
1907 G. A. Mitchell Single Cost Accts. vi. 139 Goods returned will pass through the Returns Day Book, and this total will also be posted twice.
1994 Accountancy Sept. 55/2 (advt.) Comprehensive reporting includes daybooks, unallocated cash report, statements and numerous customer and sales analysis reports.
1996 Which? Guide to starting your own Business (new ed.) vi. 99 You will need two further books, a sales day book for recording your sales invoices as they are sent out, and a purchases day book in which are recorded your purchases of goods and services.
extracted from daybookn.
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更新时间:2024/11/10 12:11:50