A book in which a merchant keeps his accounts generally and enters therein from day to day a record of his transactions. McKnight v. Newell, 207 Pa. 662, 57 Atl. 39. A book kept for the purpose of charging goods sold and delivered, in which the entries are made contemporaneously with the delivery of the goods, and by the person whose duty it was for the time being to make them. Laird v. Campbell. 100 Pa. 105; Ingraham v. Bockius, 9 Serg. & It. (Pa.) 2S5, 11 Am. Dec. 730; Smith v. Sanford. 12 Pick. (Mass.) 140, 22 Am. Dec. 415; Breinig v. Meitzler, 23 Pa. 150. Distinguished from such books as a ledger, into which entries are posted from the book of original entries.

More On This Topic

Link to This Definition
Did you find this definition of BOOK OF ORIGINAL ENTRIES helpful? You can share it by copying the code below and adding it to your blog or web page.
Written and fact checked by The Law Dictionary