N.Y. Comp. Codes R. & Regs. tit. 10 § 441.52
Current through Register Vol. 46, No. 53, December 31, 2024
A record book, recognized by law or custom, in which transactions are successively recorded, and which is the source of postings to ledgers; a journal. Books of original entry include general and special journals, such as cashbooks and registers of sales and purchases.
N.Y. Comp. Codes R. & Regs. Tit. 10 § 441.52