How Do You Spell ORIGINAL ENTRY?

Pronunciation: [əɹˈɪd͡ʒɪnə͡l ˈɛntɹi] (IPA)

The correct spelling of the word "ORIGINAL ENTRY" is /əˈrɪdʒənəl ˈɛntri/. The first syllable is pronounced with a schwa sound, followed by the stress on the second syllable, which is pronounced "rij" with a long "i" sound. The third syllable is pronounced with a short "u" sound, and the final two syllables are pronounced "l entry." This spelling represents the initial record of a financial transaction in a bookkeeping system, which is important for maintaining accurate and transparent financial records.

ORIGINAL ENTRY Meaning and Definition

1. The term "original entry" refers to the initial recording of a transaction or an event in the accounting records of a business. It is the first step in the accounting process where financial data is systematically documented for future reference and analysis. An original entry acts as a primary source of information and lays the foundation for the entire recording and reporting process.

   In accounting, original entry involves capturing and documenting relevant details of a transaction, such as date, description, and monetary value, in a journal or a subsidiary ledger. It serves as evidence of the transaction or event, ensuring transparency, accuracy, and reliability of the recorded information.

   Original entries are crucial for maintaining an audit trail and ensuring accountability in financial reporting. They provide a clear, chronological record of transactions, making it easier to trace and verify the accuracy of subsequent entries, such as postings to ledgers or preparation of financial statements.

   In modern accounting systems, original entries are typically captured electronically through various means, including point-of-sale systems, online transactions, or data entry software. However, they can also be handwritten or manually documented where electronic systems are not available.

   In summary, an original entry refers to the first recording of a financial transaction or event in the accounting records. It serves as a primary source of information, providing a reliable and transparent trail for subsequent accounting processes and financial reporting.

Common Misspellings for ORIGINAL ENTRY

• iriginal entry
• kriginal entry
• lriginal entry
• priginal entry
• 0riginal entry
• 9riginal entry
• oeiginal entry
• odiginal entry
• ofiginal entry
• otiginal entry
• o5iginal entry
• o4iginal entry
• oruginal entry
• orjginal entry
• orkginal entry
• oroginal entry
• or9ginal entry
• or8ginal entry
• orifinal entry
• orivinal entry

Etymology of ORIGINAL ENTRY

The word original originated from the Late Latin word originalis, which means of or pertaining to the beginning, first or original. It is derived from the Latin word originem meaning beginning, source, birth.

The word entry originated from the Old French word entree, which means a coming in or entrance. It came from the Latin word introitus, which means a going or coming in.

When combined, original entry refers to the initial record or documentation made at the beginning, or the first entry made in a ledger or bookkeeping system. The etymology of original entry closely aligns with the individual meanings of the words original and entry.