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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 entry would typically include the date of the transaction (which may be dispensed with after the first entry of the day), the names of the accounts to be debited and credited (which should be the same as the name in the chart of accounts), the amount of each debit and credit, and a summary explanation of the transaction ...
Bookkeeping first involves recording the details of all of these source documents into multi-column journals (also known as books of first entry or daybooks). For example, all credit sales are recorded in the sales journal; all cash payments are recorded in the cash payments journal. Each column in a journal normally corresponds to an account.
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Examples are the satiric mode, the ironic, the comic, the pastoral, and the didactic. [ 2 ] Frederick Crews uses the term to mean a type of essay and categorizes essays as falling into four types, corresponding to four basic functions of prose: narration , or telling; description , or picturing; exposition , or explaining; and argument , or ...
For a text to be considered creative nonfiction, it must be factually accurate, and written with attention to literary style and technique. Lee Gutkind, founder of the magazine Creative Nonfiction, writes, "Ultimately, the primary goal of the creative nonfiction writer is to communicate information, just like a reporter, but to shape it in a way that reads like fiction."
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