Material Detail

An accounting journal, also called the book of first entry or general journal, is a record of business transactions and events for a specific account. A journal chronologically stores all the journal entries for a specific account in one place, so management can analyze the data.

Contents:

1 What is a General Journal? 2 General Journal Contents 3 Format and Template 4 Example

4.1 How to Use the General Journal

5 Special Journals

5.1 Accounting Journals

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