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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 main concepts are those of a grid of cells, called a sheet, with either raw data, called values, or formulas in the cells. Formulas say how to mechanically compute new values from existing values. Values are general numbers, but can also be pure text, dates, months, etc. Extensions of these concepts include logical spreadsheets.
For example, many companies rely heavily on manual interfaces between systems, with spreadsheets created for downloading and uploading manual journal entries. Some companies process thousands of such entries each month. By automating manual journal entries, both labor and SOX assessment costs may be dramatically reduced.
For example, all credit sales are recorded in the sales journal; all cash payments are recorded in the cash payments journal. Each column in a journal normally corresponds to an account. In the single entry system, each transaction is recorded only once. Most individuals who balance their check-book each month are using such a system, and most ...
Excel offers many user interface tweaks over the earliest electronic spreadsheets; however, the essence remains the same as in the original spreadsheet software, VisiCalc: the program displays cells organized in rows and columns, and each cell may contain data or a formula, with relative or absolute references to other cells.
The parents of a 13-year-old girl who was run over by a suicidal driver in Malibu in 2010 are appealing to California Gov. Gavin Newsom to stop the felon from being released on parole.
A California appellate court has overturned the rape conviction of former San Francisco 49ers defensive tackle Dana Stubblefield – finding it “legally invalid” – on the grounds of racial bias.
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.
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