what is journal? why is it called a book of original entry?
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In accounting and bookkeeping, a journal is a record of financial transactions in order by date. ◆A journal is also named the book of original entry, from when transactions were written in a journal prior to manually posting them to the accounts in the general ledger or subsidiary ledger
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In accounting and bookkeeping, a journal is a record of financial transactions in order by date. A journal is also named the book of original entry, from when transactions were written in a journal prior to manually posting them to the accounts in the general ledger or subsidiary ledger.
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