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Journal entry. A journal entry is the act of keeping or making records of any transactions either economic or non-economic. Transactions are listed in an accounting journal that shows a company's debit and credit balances. The journal entry can consist of several recordings, each of which is either a debit or a credit.
Recent studies on accounting research and on doctoral programs in accounting considered the six leading accounting journals to be Accounting, Organizations and Society, The Accounting Review, Contemporary Accounting Research, the Journal of Accounting and Economics, the Journal of Accounting Research and the Review of Accounting Studies. [7][8][9]
A general journal is a daybook or subsidiary journal in which transactions relating to adjustment entries, opening stock, depreciation, accounting errors etc. are recorded. The source documents for general journal entries may be journal vouchers, copies of management reports and invoices. Journals are prime entry books, and may also be referred ...
The Accounting Review is a bimonthly peer-reviewed academic journal covering accounting, [1] and is the flagship journal of the American Accounting Association. [2][3][4] Its current Senior Editor is Mary E. Barth (Stanford University). [5] The journal's scope encompasses any accounting-related subject and any research methodology: [1] as of ...
Bookkeeping is the recording of financial transactions, and is part of the process of accounting in business and other organizations. [1] It involves preparing source documents for all transactions, operations, and other events of a business. Transactions include purchases, sales, receipts and payments by an individual person, organization or ...
The Journal of Accounting Research (JAR) is a leading peer-reviewed academic journal associated with the University of Chicago.It was established in 1963 and is published by Wiley-Blackwell on behalf of the Chookaszian Accounting Research Center (Formerly the Institute of Professional Accounting) at the University of Chicago Booth School of Business.
The Journal of Accounting and Economics is a peer-reviewed academic journal focusing on the fields of accounting and economics. The editors-in-chief are J. Core (Massachusetts Institute of Technology), E. deHaan (Stanford University), and W. R. Guay (University of Pennsylvania). According to the Journal Citation Reports, the journal has a 2021 ...
The journal is abstracted and indexed in the Accountants Index, Current Contents/Social & Behavioral Sciences, [1] EBSCO databases, International Bibliography of the Social Sciences, ProQuest databases, RePEc, Scopus, [2] and Social Sciences Citation Index. [1] According to the Journal Citation Reports, the journal has a 2021 impact factor of 5 ...