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A general journal is a daybook or subsidiary journal in which transactions relating to adjustment entries, opening stock, depreciation, accounting errors etc. are recorded. The source documents for general journal entries may be journal vouchers, copies of management reports and invoices.
A journal entry is the act of keeping or making records of any transactions either economic or non-economic. Transactions are listed in an accounting journal that shows a company's debit and credit balances. The journal entry can consist of several recordings, each of which is either a debit or a credit. The total of the debits must equal the ...
Folio Number: Every page of a journal is numbered. This number is known as a folio number. [5] The folio number is used as a cross reference between the journal and the ledger accounts. The use of folio numbers makes it easy to refer back from the ledger account to the journal entry or forward from the journal entry to the ledger account.
This template is used to create a bibliographic entry for an entire journal (or other periodical), or a volume or issue of a journal, but not a specific article. It is intended for use where the absence of a specific article makes {{Cite journal}} inappropriate. The format is based on the CMOS style for a bibliographic entry, and is intended to ...
A journal is a formal and chronological record of financial transactions before their values are accounted for in the general ledger as debits and credits. A company can maintain one journal for all transactions, or keep several journals based on similar activity (e.g., sales, cash receipts, revenue, etc.), making transactions easier to ...
This template is used on approximately 1,070,000 pages, or roughly 2% of all pages. To avoid major disruption and server load, any changes should be tested in the template's /sandbox or /testcases subpages, or in your own user subpage.
Examples include housing, travel, and food vouchers. The term voucher is also a synonym for receipt and is often used to refer to receipts used as evidence of, for example, the declaration that a service has been performed or that an expenditure has been made. Voucher is a tourist guide for using services with a guarantee of payment by the agency.
This template should always be substituted (i.e., use {{subst:Cite a journal}}). Any accidental transclusions will be automatically substituted by a bot. Any accidental transclusions will be automatically substituted by a bot.