• dr sylvester douglas ejembi What is a Journal?
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    Meaning of Journal
    08 November 2010Comment
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    • andy chuks In 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.

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