daybook

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daybook

He writes the daily expenses in his leather-bound daybook.

Definition

Noun: 1. A book for recording daily transactions or events; a journal. Specifically, a daybook is a primary accounting record where business transactions are written down in chronological order as they occur each day, before being posted to a ledger. 2. A diary or logbook. In a broader sense, it can refer to any book used for daily notes, observations, or records of events.

Examples of Usage
Advanced Usage
  • In double-entry bookkeeping: The daybook (or book of original entry) is the first place a transaction is recorded. Entries are later transferred (posted) to the general ledger.
  • Distinction from Ledger: A daybook records transactions chronologically by date. A ledger organizes them by account (e.g., all "Sales" entries together, all "Rent Expense" entries together).
Variants and Related Words
  • Journal (n): A more general term synonymous with in accounting; a daily record of events or transactions.
  • Logbook (n): A record of events, often relating to the operation of a vehicle or machine (e.g., a ship's logbook).
  • Diary (n): A personal journal for recording daily experiences and thoughts.
Synonyms
  • Journal
  • Log
  • Record book
  • Chronicle
Related Phrases
  • Book of original entry: A formal accounting term for a daybook or journal.
  • Keep a daybook: The act of maintaining such a daily record.
    • She kept a daybook of her research observations.
daybook

He writes the daily expenses in his leather-bound daybook.

Noun
  1. an accounting journal as a physical object
    • he bought a new daybook
  2. a ledger in which transactions have been recorded as they occurred

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