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Journals

Accounting, Bookkeeping Add comments
Sep 102007

A journal is used to record any double entries that do not arise from anywhere else (such as sales, purchases, payroll).

The format of a journal is usually:

Date                                             Folio              Debit £   Credit £

Account to be debited                                          X
Account to be credited                                                         X

Posted by Happy Accountant at 9:05 am

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