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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.
In bookkeeping, a general ledger is a bookkeeping ledger in which accounting data are posted from journals and aggregated from subledgers, such as accounts payable, accounts receivable, cash management, fixed assets, purchasing and projects. [1]
A journal, from the Old French journal (meaning "daily"), may refer to: . Bullet journal, a method of personal organization; Diary, a record of personal secretive thoughts and as open book to personal therapy or used to feel connected to oneself.
Special journals (in the field of accounting) are specialized lists of financial transaction records which accountants call journal entries.In contrast to a general journal, each special journal records transactions of a specific type, such as sales or purchases.
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This is a list of open-access journals by field. The list contains notable journals which have a policy of full open access. It does not include delayed open access journals, hybrid open access journals, or related collections or indexing services.
The BMJ is a fortnightly [1] peer-reviewed medical journal, published by BMJ Group, which in turn is wholly-owned by the British Medical Association (BMA). The BMJ has editorial freedom from the BMA. [2]
The impact factor (IF) or journal impact factor (JIF) of an academic journal is a scientometric index calculated by Clarivate that reflects the yearly mean number of citations of articles published in the last two years in a given journal, as indexed by Clarivate's Web of Science.