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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. The journal entry can consist of several recordings, each of which is either a debit or a credit. The total of the debits must equal the ...
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.
"Daybooks" or journals are used to list every single transaction that took place during the day, and the list is totaled at the end of the day. These daybooks are not part of the double-entry bookkeeping system. The information recorded in these daybooks is then transferred to the general ledgers, where it is said to be posted. Modern computer ...
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. For example, when a company purchases merchandise from a vendor, and then in turn ...
Khayaban: An Interdisciplinary Journal of the Language Sciences (alt. Khiyābān) is a biannual peer-reviewed academic journal of linguistics and literature published in Urdu by the Institute of Urdu and Persian Language and Literature at the University of Peshawar. [1] [2]
For real-time journaling, the journal message is sent for further processing at the same time the actual electronic message is being sent. For periodic journaling, the journal message is stored in a secure, local storage area before being archived at the enterprise level on a periodic basis, typically after business hours.
Transaction log, a chronological record of data processing; Travel journal, a record of the traveller's experience during the course of their journey; In publishing, journal can refer to various periodicals or serials: Academic journal, an academic or scholarly periodical Scientific journal, an academic journal focusing on science
A Cash receipts journal is a specialized accounting journal and it is referred to as the main entry book used in an accounting system to keep track of the sales of items when cash is received, by crediting sales and debiting cash and transactions related to receipts. Sales on account are booked instead in the sales journal. [1]