General journal

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General journal (or, simply, journal; hereinafter, the Journal) is a chronological log of journal entries recorded utilizing double-entry bookkeeping. In other words, the Journal is a listing of financial transactions in chronological order. The Journal is a book of original entry.


Definitions

According to College Accounting: A Practical Approach by Slater (13th edition)‎,

Journal. A listing of business transactions in chronological order. The journal links on one page the debit and credit parts of transactions.

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