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General Journal

General Journal

An accounting journal, also called the book of first entry or general journal, is a record of business transactions and events for a specific account. A journal chronologically stores all the journal entries for a specific account in one place, so management can analyze the data.


1 What is a General Journal?
2 General Journal Contents
3 Format and Template
4 Example

4.1 How to Use the General Journal

5 Special Journals

5.1 Accounting Journals


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