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Journal:
A
journal is a chronological record of transactions and is the first place
that transactions are recorded. It is often referred to as a book of
original entry. Each entry records the date,
the accounts effected and their reference number, an explanation of the
transaction, and the debit/credit effect on the accounts named.
Information from the Journal is later posted to each account.
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General Journal |
Page: 1 |
| Date |
Account Titles/Explanation |
Ref |
Debit |
Credit |
|
2008
Jan |
5 |
Office
Supplies
Office
Furniture
Cash
Bought
office supplies & Furniture with cash. |
14
18
11 |
15.00
300.00 |
315.00
|
| |
6 |
Cash
Revenue
Earned
Collected
fees for services rendered. |
11
41 |
425.00 |
425.00
|
Note:
The page is numbered so that the transaction may be referenced when posting
to accounts.
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