Tell me about JOURNAL
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general journal is a daybook or journal subsidary book which is used to record transactions relating to adjustment entries,opening stock,accounting errors etc..
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JOURNAL
Journal is a book of original entry in which the transactions are recorded first of all , as and when they take place . According to Professor Carter , " The Journal as originally used , is a book of prime entry in which transactions are copied in order of date from a memorandum or waste book . The entires as they are copied are classified into debits and credits , so as to facilities their being correctly posted , afterwords in the ledger . "
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