accounting journal entry

accounting journal entry
"A record of original entry in an accounting system that records a date, one or more accounts, and the monetary value to be debited or credited to each account."
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English-Arabic terms dictionary. 2015.

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  • Journal entry — A journal entry, in accounting, is a logging of transcriptions into items accounting journal. The journal entry can consist of several items, each of which is either a debit or a credit. The total of the debits must equal the total of the credits …   Wikipedia

  • Adjusting Journal Entry — An entry in financial reporting that occurs at the end of a reporting period to record any unrecognized income or expenses for the period. When a transaction is started in one accounting period and finished in a later period, an adjusting journal …   Investment dictionary

  • entry — A declaration and request for customs release in respect of imports or goods intended for export. It is usually made on a Single Administrative Document ( SAD). Traders approved to do so can submit entries electronically. HM Customs & Revenue… …   Financial and business terms

  • Accounting intelligence — A specialist form of Business Intelligence, Accounting Intelligence is the general name for the set of technologies used to extract , analyse and present information from accounting and ERP applications such as J.D. Edwards, Oracle E Business… …   Wikipedia

  • journal — A daily book; a book in which entries are made or events recorded from day to day. The place where transactions are recorded as they occur. The book of original entry. In maritime law, the journal (otherwise called log or log book ) is a book… …   Black's law dictionary

  • journal — A daily book; a book in which entries are made or events recorded from day to day. The place where transactions are recorded as they occur. The book of original entry. In maritime law, the journal (otherwise called log or log book ) is a book… …   Black's law dictionary

  • accounting — I (New American Roget s College Thesaurus) Keeping of financial records Nouns 1. (act of accounting) accounting, accountance, accountancy, bookkeeping, audit, calculation (See numeration), commercial or business arithmetic; cost or managerial… …   English dictionary for students

  • Accounting equation — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Journal — 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… …   Investment dictionary

  • entry — /en tree/, n., pl. entries. 1. an act of entering; entrance. 2. a place of ingress or entrance, esp. an entrance hall or vestibule. 3. permission or right to enter; access. 4. the act of entering or recording something in a book, register, list,… …   Universalium

  • journal voucher — noun : a paper in accounting that authorizes an entry in a journal or a paper that constitutes an authorized entry for direct posting …   Useful english dictionary

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