What does books of final entry mean?

books of final entry meaning in Law Dictionary

Ledgers being managed by hand that book of original entry is transfered to. For computerized bookkeeping it is immediately moved.

books of final entry meaning in Business Dictionary

Manual-accounting ledgers to which the economic information through the 'books of initial entry' is transported. In computerized-accounting, information is registered only one time and it is automatically mirrored in most associated 'books.'