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A journal entry is the act of recording transactions in an accounting journal that shows debits and credits. Learn about the types of accounts, the golden rules of accounting, and how to record journal entries in accounting software.
A general journal is a book of original entry where transactions that do not qualify for special journals are recorded. Learn about the format, purpose and examples of general journal entries in manual and computerized accounting systems.
An academic journal is a periodical publication that presents scholarly research in a particular discipline. Learn about the origins, functions, and formats of academic journals, as well as the peer review process and the different types of articles they contain.
Bookkeeping is the recording of financial transactions, and is part of the process of accounting in business and other organizations. Learn about the origin, methods, and steps of bookkeeping, as well as the related professions and terms.
Special journals are lists of financial transaction records that accountants use to record transactions of a specific type, such as sales or purchases. Learn about the four types of special journals (sales, cash receipts, purchases, and cash payments) and their formats, source documents, and folio numbers.
In accounting, adjusting entries are journal entries usually made at the end of an accounting period to allocate income and expenditure to the period in which they actually occurred. The revenue recognition principle is the basis of making adjusting entries that pertain to unearned and accrued revenues under accrual-basis accounting .
A Cash receipts journal is a specialized accounting journal and it is referred to as the main entry book used in an accounting system to keep track of the sales of items when cash is received, by crediting sales and debiting cash and transactions related to receipts. Sales on account are booked instead in the sales journal. [1]
Articles in scientific journals are mostly written by active scientists such as students, researchers, and professors. Their intended audience is others in the field (such as students and experts), meaning their content is more advanced and sophisticated than what is found regular publications. [10]