journal entry

  • 1Journal 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

  • 2journal entry — An entry on a journal. See entry of judgment; journal …

    Ballentine's law dictionary

  • 3journal entry — 1. A transaction made in a *journal or *subsidiary ledger. 2. The act of transferring the total of transactions in a *journal or *subsidiary ledger to a *general ledger account …

    Auditor's dictionary

  • 4Adjusting 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

  • 5Another Journal Entry — Infobox Album Name = Another Journal Entry Type = studio Artist = BarlowGirl Released = September 27, 2005 Recorded = Genre = Length = Label = Producer = Reviews = Last album = BarlowGirl (2004) This album = Another Journal Entry (2005) Next… …

    Wikipedia

  • 6journal entry rule — The rule that courts have recourse to journals of either house of the state legislature for ascertaining whether a law has in fact been passed in accordance with constitutional requirements. 49 Am J1st States § 37 …

    Ballentine's law dictionary

  • 7adjusting journal entry — AJE An entry made in a journal to record a movement, such as a prepayment at year end, which has to be posted to a ledger account …

    Accounting dictionary

  • 8journal — 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

  • 9journal — 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

  • 10journal — noun 1 serious magazine ADJECTIVE ▪ academic, learned (esp. BrE), scholarly ▪ professional, technical, trade ▪ peer reviewed, refere …

    Collocations dictionary