- *ledger used to record primary transactions (principally sale and purchase transactions) before the daily transfer of its total balances to a *general ledger account. Compare *subsidiary ledger.
Auditor's dictionary. 2014.
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Daybook — Day book (d[=a] b[oo^]k ), n. A journal of accounts; a primary record book in which are recorded the debts and credits, or accounts of the day, in their order, and from which they are transferred to the journal. [1913 Webster] … The Collaborative International Dictionary of English
daybook — index calendar (record of yearly periods), journal, ledger Burton s Legal Thesaurus. William C. Burton. 2006 … Law dictionary
daybook — [n] journal album, datebook, diary, FilofaxTM, ledger, log, logbook, memo pad, notebook, record, scrapbook; concepts 280,283 … New thesaurus
daybook — [dābook΄] n. 1. a diary or journal 2. Bookkeeping a book for recording in order each day s transactions … English World dictionary
daybook — /ˈdeɪbʊk/ (say daybook) noun 1. Bookkeeping a book in which the transactions of the day are entered in the order of their occurrence. 2. → logbook (def. 2). 3. a diary … Australian English dictionary
daybook — noun Date: 1580 diary, journal … New Collegiate Dictionary
daybook — /day book /, n. 1. Bookkeeping. a book in which the transactions of the day are entered in the order of their occurrence. 2. a diary; journal. 3. datebook. [1570 80; DAY + BOOK] * * * … Universalium
daybook — noun a) A ledger; an accounting journal b) A diary … Wiktionary
daybook — Synonyms and related words: Domesday Book, account book, accounts payable ledger, accounts receivable ledger, address book, adversaria, album, annals, annual, appointment calendar, appointment schedule, balance sheet, bank ledger, bankbook,… … Moby Thesaurus
daybook — (Roget s 3 Superthesaurus) n. journal, diary, log, record … English dictionary for students
daybook — n. planner, daily planner book, datebook; journal … English contemporary dictionary