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What is Journal and Ledger Accounting Basics about?

This document discusses accounting books and ledgers. It explains that the journal is the book of original entry, where transactions are initially recorded, and the general ledger is the book of final entry, which consists of individual accounts to which totals from the journal are posted. It also provides examples of general and special journals, common ledger accounts, and sample transactions recorded in a general journal.

Author

Kie

Language

EN