General journal

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At a glance

Class

Notion

Domain

Science and technology

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What Wikipedia says

A general journal is a daybook or subsidiary journal in which transactions relating to adjustment entries, opening stock, depreciation, accounting errors etc. are recorded. The source documents for general journal entries may be journal vouchers, copies of management reports and invoices.

Excerpt from the Wikipedia article “General journal”, under the CC BY-SA 4.0 license. Read the article on Wikipedia