An Accounting Journal is a spreadsheet type document where all the purchases and transactions of a business are listed. Before computers were used, a journal in accounting was kept manually and then entered into a general ledger. This is the first place these expenses are listed before they are later added into a general accounting ledger to be used to create financial statements.
Another way to think of an Accounting Journal is as a record of cash inflow and outflow to help a business track its spending compared to its income. An Accounting Journal template available in Excel can be downloaded through the link below.
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