day book

• Livre dans lequel on enregistre les opérations au fur et à mesure qu'elles se produisent, généralement utilisé en comptabilité ou en affaires pour la saisie quotidienne des écritures avant leur report dans le grand livre.

A book in which transactions are recorded as they occur, typically used in accounting or business contexts to log daily entries before posting to ledgers.

1. Accounting journalB2formal

   A book in which daily transactions are recorded before being posted to a ledger.

   journal comptable

   • The accountant entered all sales into the day book.
   • Every purchase was recorded in the day book for later review.
   • The day book helps track daily cash flow.

2. Personal diaryA2informal

   A book used to write down daily events, thoughts, or appointments.

   journal intime

   • She writes in her day book every evening.
   • His day book is full of notes from meetings.
   • I use a day book to plan my schedule.