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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 ...
JSTOR Collections: Current Journals; Archived Journals (first issue through 3–5 years ago); Books; and Primary Source Collections FREE Resources: 3 articles every 2 weeks (Register and Read Program, archived journals). Also, early journals (prior to 1923 in US, 1870 elsewhere) free, no registry necessary. Free and Subscription JSTOR [88] Jurn
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The sales journal is used to record all of the company sales on credit. Most often these sales are made up of inventory sales or other merchandise sales. Notice that only credit sales of inventory and merchandise items are recorded in the sales journal. Cash sales of inventory are recorded in the cash receipts journal.
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Abstracting journal – a published summary of articles, theses, reviews, conference proceedings etc. arranged systematically; Almanac – an annual publication, listing a set of current, general or specific information about one or multiple subjects; Annals – concise historical record in which events are arranged chronologically
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