Difference between revisions of "General journal"

Revision as of 15:55, 15 December 2018

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.

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

Bookkeeping. Recording, filing, and retrieving of financial data, as well as producing those financial reports that are required by laws.

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−	[[General journal]] (or, simply, [[journal]]) is a chronological log of [[journal entry\|journal entri]]es recorded utilizing [[double-entry bookkeeping]]. In other words, ~~a [[general journal]]~~ is a listing of [[financial transaction]]s in chronological order. [[Journal]] is a [[book of original entry]].	+	[[General journal]] (or, simply, [[journal]]; hereinafter, the ''Journal'') is a chronological log of [[journal entry\|journal entri]]es recorded utilizing [[double-entry bookkeeping]]. In other words, the ''Journal'' is a listing of [[financial transaction]]s in chronological order. The ''Journal'' is a [[book of original entry]].