Home  | Term of the Day | |||
| journal 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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| Usage Example The company would face heavy fines if they could not produce their journal documenting their transactions when the auditor arrived. | ||||
Term of the Day
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Join date : 2013-01-12
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