Difference between revisions of "General journal"

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(Related coursework)
 
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*[[Bookkeeping]]. Recording, filing, and retrieving of [[financial data]], as well as producing those [[financial report]]s that are required by laws.
 
*[[Bookkeeping]]. Recording, filing, and retrieving of [[financial data]], as well as producing those [[financial report]]s that are required by laws.
  
==Related coursework==
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==Related lectures==
 
*[[Bookkeeping Quarter]].  
 
*[[Bookkeeping Quarter]].  
  
 
[[Category: Septem Artes Administrativi]][[Category: Articles]]
 
[[Category: Septem Artes Administrativi]][[Category: Articles]]

Latest revision as of 19:33, 4 January 2019

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.

Related concepts

Related lectures