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A reclass or reclassification, in accounting, is a journal entry transferring an amount from one general ledger account to another. This can be done to correct a mistake; to record that long-term assets or liabilities have become current; or to record that an asset is now being used for a different purpose (e.g. lands becoming investment property intended for resale, rather than as property ...
The Accounting, Auditing & Accountability Journal is a peer-reviewed academic journal covering accounting theory and practice.The journal was established in 1988 and is published by Emerald Group Publishing.
Special journals (in the field of accounting) are specialized lists of financial transaction records which accountants call journal entries.In contrast to a general journal, each special journal records transactions of a specific type, such as sales or purchases.
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.
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Content usually takes the form of articles presenting original research, review articles, or book reviews.The purpose of an academic journal, according to Henry Oldenburg (the first editor of Philosophical Transactions of the Royal Society), is to give researchers a venue to "impart their knowledge to one another, and contribute what they can to the Grand design of improving natural knowledge ...
Substance over form is an accounting principle used "to ensure that financial statements give a complete, relevant, and accurate picture of transactions and events". If an entity practices the 'substance over form' concept, then the financial statements will convey the overall financial reality of the entity (economic substance), rather than simply reporting the legal record of transactions ...
A journal, from the Old French journal (meaning "daily"), may refer to: . Bullet journal, a method of personal organization; Diary, a record of personal secretive thoughts and as open book to personal therapy or used to feel connected to oneself.