Define journal

Define journal

The function of the journal is to provide an original entry for those types of transactions which do not readily fit into the books of original entry.

Source: http://www.e-conomic.co.uk/accountingsystem/glossary/journal

Or

A book of original entry that requires that both the account being debited and the account being credited be listed along with the respective amounts. Because of accounting software and special journals there are relatively few entries made into the general journal.

Source: http://www.accountingcoach.com/terms/G/general-journal.html

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