Account - Book

: The process of moving recorded transactions from a chronological journal to specific accounts in the ledger.

In accounting, to an entry means to transfer financial data from a book of original entry, like a journal , into the account book or ledger . Key Accounting Concepts account book

: Often called the "book of original entry," it records daily transactions in the order they occur before they are posted to the ledger. Historical & Practical Context Account Book | National Postal Museum : The process of moving recorded transactions from

: The primary record containing all individual accounts (assets, liabilities, equity, revenue, and expenses) where transactions are finalized. like a journal