Difference between revisions of "General journal"
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==Definitions== | ==Definitions== | ||
According to [[College Accounting: A Practical Approach by Slater (13th edition)]], | According to [[College Accounting: A Practical Approach by Slater (13th edition)]], | ||
| − | :[[Journal]] | + | :[[Journal]]. A listing of business transactions in chronological order. The journal links on one page the debit and credit parts of transactions. |
==Related concepts== | ==Related concepts== | ||
Revision as of 14:51, 15 December 2018
General journal (or, simply, journal) is a book of original entry.
Definitions
According to College Accounting: A Practical Approach by Slater (13th edition),
- Journal. A listing of business transactions in chronological order. The journal links on one page the debit and credit parts of transactions.
Related concepts
- Bookkeeping. Recording, filing, and retrieving of financial data, as well as producing those financial reports that are required by laws.
