Daftar al-yaumiyah
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Definition of "Daftar al-yaumiyah"
Lit: Day book. Tech: Pertaining to the fiscal administration of the ‘Abbasids (AD 750–945) an accounting ledger, similar to general journal of the present day. It contained all miscellaneous transactions of income and expenditure, other than those for which separate ledgers were maintained (see jaridah). The entries in this journal were subject to an authority known as al-shahed, very much like a journal voucher of the present day. Al-shahed was approved by a competent authority before the accounts clerk would enter it into the register.