Usually means: Initial record for financial transactions.
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We found 6 dictionaries that define the word book of original entry:

General (6 matching dictionaries)
  1. book of original entry: Merriam-Webster
  2. book of original entry: Collins English Dictionary
  3. book of original entry: Infoplease Dictionary
  4. book of original entry: Dictionary.com
  5. book of original entry: TheFreeDictionary.com
  6. book of original entry: Wiktionary

Definitions from Wiktionary (book of original entry)

noun:  A record book in which all transactions (or all of a certain class) of a business are recorded and from entries are made in accounting records such as the general ledger or subsidiary ledgers.

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