andy chuksIn accounting a Journal is 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.
Journal can also mean
- a daily written record of (usually personal) experiences and observations
- a periodical dedicated to a particular subject
- a ledger in which transactions have been recorded as they occurred. 0012 November 2010