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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 ...
The accounting equation plays a significant role as the foundation of the double-entry bookkeeping system. The primary aim of the double-entry system is to keep track of debits and credits and ensure that the sum of these always matches up to the company assets, a calculation carried out by the accounting equation. It is based on the idea that ...
Video: Keys pressed for calculating eight times six on a HP-32SII (employing RPN) from 1991. Reverse Polish notation (RPN), also known as reverse Łukasiewicz notation, Polish postfix notation or simply postfix notation, is a mathematical notation in which operators follow their operands, in contrast to prefix or Polish notation (PN), in which operators precede their operands.
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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.
The HP-12C is a financial calculator made by Hewlett-Packard (HP) and its successor HP Inc. as part of the HP Voyager series, introduced in 1981.It is HP's longest and best-selling product and is considered the de facto standard among financial professionals.
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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.