journal

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journal

or

day book

a book of original entry in which information from documents and vouchers such as invoices and cheque stubs is entered, prior to entering or ‘posting’ this information to DOUBLE-ENTRY ACCOUNTS in the LEDGER. For example, the sales day book records invoices issued to customers in order of date and invoice number; these are then entered in the personal account of each customer in the sales ledger. Likewise the purchases day book records invoices received from suppliers in order of date; and these details are then posted or entered in the personal account of each supplier in the purchases ledger.