The importance of a general journal

The importance of a general journal

It is well known that accounting work is quite demanding and requires a lot of scrutiny, therefore many documents are required. And in this article we will talk about the issues of general journals that many people People may have known some, but some people still don't.

General Journal or General Journal is one of the most popular journals in use. It is responsible for recording transactions of all trades per day. There is no specific account classification in recording. Because all items can be recorded, including items other than specific journals such as account opening entries. account closing list update list to other items. In addition, importantly, the general journal book can be used in both large and small businesses.

Elements of a general journal

- Saying that it is a general journal

- date field of recordings

- Account number field based on Chart of Accounts format

- various channels

- Debit and credit fields

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