Difference between revisions of "General journal"
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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. | ||
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*[[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
- Bookkeeping. Recording, filing, and retrieving of financial data, as well as producing those financial reports that are required by laws.
