Journal

Journal A record of journal entries that appear in order by date. Some refer to the journal as the original entry book, where entries are recorded for the first time in the journal. From the journal, the entries will be posted to the designated accounts in the general ledger. With manual systems, there will likely be a sales journal, a purchases journal, a cash receipts journal, a cash disbursements journal, and a general journal. With computerized accounting systems, the general journal will likely be used sparingly. The software will likely record other transactions automatically when you enter invoices, prepare checks, process receipts, etc.

- Used to explain the concept in accounting and business contexts.
- Used when training staff or documenting procedures and policies.

- Example: Teams reference **Journal** when defining terms in manuals, policies, or training materials.

- Why it matters: Improves clarity and consistency across documentation and decision-making.