Dictionary of Accounting Terms: journal
journal
book or place where business transactions are first recorded in chronological order before being posted to the general ledger accounts. The general journal is used to record miscellaneous transactions that do not fit into special journal (sales, purchases, cash receipts, cash disbursements, and payroll journals). A general journal will help link together debit and credit parts of transactions.
Dictionary of Business Terms: journal
journal
In general: academic or professional periodical.
Accounting: book, typically to record accounting transactions as they occur. See also general journal; sales journal; ledger.
