An accounting record where all business transactions are originally entered. A journal details which transactions occurred and what accounts were affected. Journal entries are usually recorded in chronological order, and using the double-entry method of bookkeeping.

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The company would face heavy fines if they could not produce their journal documenting their transactions when the auditor arrived.

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You may want to keep a journal of all of your expenditures so that you can see how much you are spending.

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special journal books of account