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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.
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 ...
A journaling file system is a file system that keeps track of changes not yet committed to the file system's main part by recording the goal of such changes in a data structure known as a "journal", which is usually a circular log.
If the transaction is of a cash nature, you must be convinced that money/cheque/credit card was also exchanged at the time that the good or service was exchanged. Credit Journals record purchases or sales on credit. If the transaction is of a credit nature, you will assume that the cash will be exchanged after the exchange of the good or service.
In the field of databases in computer science, a transaction log (also transaction journal, database log, binary log or audit trail) is a history of actions executed by a database management system used to guarantee ACID properties over crashes or hardware failures.
The trial balance is usually prepared by a bookkeeper or accountant who has used daybooks to record financial transactions and then post them to the nominal ledgers and personal ledger accounts. The trial balance is a part of the double-entry bookkeeping system and uses the classic 'T' account format for presenting values.
It is also possible to keep a separate journal of all modifications to a database management system. (sometimes called after images).This is not required for rollback of failed transactions but it is useful for updating the database management system in the event of a database failure, so some transaction-processing systems provide it.
Atomicity does not behave completely orthogonally with regard to the other ACID properties of transactions. For example, isolation relies on atomicity to roll back the enclosing transaction in the event of an isolation violation such as a deadlock; consistency also relies on atomicity to roll back the enclosing transaction in the event of a consistency violation by an illegal transaction.