Junaral entries

May 19th, 2015
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The recording of financial data (taken usually from a journal voucher) pertaining to business transactions in a journal such that the debits equal credits.

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AccountingJournalentriesDefinition of journal entryTherecordingoffinancialdata(taken usually from ajournal voucher)pertaining tobusinesstransactionsin ajournal such thatthedebitsequalcredits. Journalentriesprovideanaudit trail andameansof analyzing the effects ofthetransactionsonanorganization'sfinancial position.See alsojournalizing.Types of journal entrySome commonly used journals are:o sales journalo purchases journalo cash receipts journalo cash disbursement journal

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