journal

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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 journals (sales, purchases, cash receipts, cash disbursements, and payroll journals). A general journal will help link together debit and credit parts of transactions.

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This entry contains information applicable to United States law only.

A book or log in which entries are made to record events on a daily basis. A book where transactions or events are recorded as they occur.

A legislative journal is kept by the clerk and is a daily record of the legislative proceedings. Typical entries include actions taken by various committees and a chronological accounting of bills introduced on the floor.

1. In accounting, a first recording of financial transactions as they occur in time, so that they can then be used for future reconciling and transfer to other official accounting records such as the general ledger. A journal will state the date of the transaction, which account(s) were affected and the amounts, usually in a double-entry bookkeeping method.

2. For an individual investor or professional manager, a detailed record of trades occurring in the investor's own accounts, used for tax, evaluation and auditing purposes.  

Investopedia Says:
Journaling is an essential part of objective record-keeping and allows for concise review and records transfer later in the accounting process.  Journals are often reviewed as part of a trade or audit process, along with the general ledger(s).

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IN BRIEF: A daily record.

As the shadowy sails luffed above her against the starry night, she wrote in her journal of her travels thus far.

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sign description: The modified X hand slides across the palm of the hand, followed by the thumb and index finger sliding down the vertical hand.

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For a list of words related to journal, see:

• Building and Machine Parts - journal: portion of shaft or axle contained by bearing
• Parts, Practices, and Argot - journal: part of axle that turns in shaft
• Publications - journal: any periodical or newspaper, esp. daily newspaper; regular publication of specific profession
• Journalism - journal: any periodical or newspaper, esp. daily newspaper
• Newspaper Names
• Accounting - journal: entry book for recording daily transactions and indicating to which accounts they apply
• Schools, Styles, and Forms - journal: daily record of experiences and reflections, esp. for private use

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See words rhyming with "journal."

  See crossword solutions for the clue Journal.

Dansk (Danish)
n. - avis, dagblad, magasin, tidsskrift, dagbog, protokol, journal

Nederlands (Dutch)
krant, tijdschrift, dagboek, (as)tap, kasboek, (mv) de (Parlementaire) handelingen

Français (French)
n. - revue, journal, (Naut) livre de bord, (Comm) livre de comptes, (Jur) compte rendu, journal (intime)

Deutsch (German)
n. - Zeitung, Zeitschrift, Tagebuch, Journal

Ελληνική (Greek)
n. - ημερήσια εφημερίδα, εδικό περιοδικό, (λογιστικό) ημερολόγιο, κατάλογος χρονολογικής μεταβολής δεδομένων Η/Υ

Italiano (Italian)
giornale, rivista, diario

Português (Portuguese)
n. - diário (m), revista (f), jornal (m)

Русский (Russian)
газета, журнал, дневник, протокол

Español (Spanish)
n. - periódico, revista, diario, boletín

Svenska (Swedish)
n. - tidning, tidskrift, journal, dagbok, loggbok

中文（简体）(Chinese (Simplified))
日记, 日报, 杂志

中文（繁體）(Chinese (Traditional))
n. - 日記, 日報, 雜誌

한국어 (Korean)
n. - 일기, 일지 , 신문 , 잡지

日本語 (Japanese)
n. - 日記, 日誌, 新聞, 定期刊行物, 雑誌, 議事録

العربيه (Arabic)
‏(الاسم) جريدة, مجله, دفتر اليوميه‏

עברית (Hebrew)
n. - ‮כתב-עת, יומן, עיתון‬

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