journal Definition

journal

Definition

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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journal is ...
... part of the Accounting subject.

Related Terms

books - More

books of original entry -

cash journal -

post, posting, Wall Street Journal

journal appears in these other terms

trade journal

journal appears in the definitions of these other terms on BusinessDictionary.com

coden, special journal, cash book, general journal, journal voucher, and