PROJECT

“DIARY BOOK”
TEACHER’S NAME : SATURNINO ONCEBAY PARIONA.
STUDENT´S NAME : ROSS MERY OCHOA FERNANDEZ.
COURSE : ENGLISH BASIC I
SCHEDULE : TUESDAY- WEDNESDAY, 3-9 AND
2-8PM
 INTRODUCTION

the daily book allows chronological recording of all

transactions carried out by the company. the daily
book is the main accounting record in any accounting
system, in which all operations are recorded.
 OBJECTIVE

Iam going to talk about “diary book”, what is a

main accounting record in a company.

using a new vocabulary according to the basic

level of english.
 control through the
registry of
operations all the
commercial and
financial activity
carried out by the
entity through journal
entries, which must be
prepared using the
theory of double
entry.
the daily book is known as an
original entry book, because it
records the operations of the
company for the first time. in
the place of all the transactions
that take place in a company
and in chronological order; the
name of the accounts to be
charged and credited is
recorded, as well as the
amounts of the debits and
credits.
the daily book simply informs us of the movement
itself, that is, what accounts have intervened, the date,
the amounts and the concept.
the newspaper is the source of information to make the
passes to the greater, process that consists of writing
down in each account of the major the seats of debits
and credits.
 CONCLUSION
this project is written to increase our vocabulary
and know the importance of the daily book.