journal

(redirected from Journals)
Also found in: Dictionary, Thesaurus, Legal, Encyclopedia.

journal

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.

References in classic literature ?

As the journals, on which I chiefly depended, had been kept by men of business, intent upon the main object of the enterprise, and but little versed in science, or curious about matters not immediately bearing upon their interest, and as they were written often in moments of fatigue or hurry, amid the inconveniences of wild encampments, they were often meagre in their details, furnishing hints to provoke rather than narratives to satisfy inquiry.

View in context

In a word, without going over all the journals in the world, there was not a scientific publication, from the Journal of Evangelical Missions to the Revue Algerienne et Coloniale, from the Annales de la Propagation de la Foi to the Church Missionary Intelligencer, that had not something to say about the affair in all its phases.

View in context

Comparisons are odious, but they need not be malicious; and without any malice I wish to compare this journals of other countries.

View in context

My father offered it to the editor of the paper I worked on, and I first knew, with mingled shame and pride, of what he had done when I saw it in the journal. In the tumult of my emotions I promised myself that if I got through this experience safely I would never suffer anything else of mine to be published; but it was not long before I offered the editor a poem myself.

View in context

All the papers, pamphlets, reports-- all the journals published by the scientific, literary, and religious societies enlarged upon its advantages; and the Society of Natural History of Boston, the Society of Science and Art of Albany, the Geographical and Statistical Society of New York, the Philosophical Society of Philadelphia, and the Smithsonian of Washington sent innumerable letters of congratulation to the Gun Club, together with offers of immediate assistance and money.

View in context

Among the gentry of America; among the well-informed and moderate: in the learned professions; at the bar and on the bench: there is, as there can be, but one opinion, in reference to the vicious character of these infamous journals. It is sometimes contended - I will not say strangely, for it is natural to seek excuses for such a disgrace - that their influence is not so great as a visitor would suppose.

View in context

"I have just come from the printing-office of the ministerial journal (where I carried from the general-secretary an obituary notice of Monsieur de la Billardiere), and I there read an article which will appear to-night about you, which has given me the highest opinion of your character and talents.

View in context

[19] CERTAIN influential expressions of opinion have attracted much curiosity to Amiel's Journal Intime, both in France, where the book has already made its mark, and in England, where Mrs.

View in context

I have collected a great deal of information, for which I refer you to my journal. I assure you my journal is going to be a splendid thing.

View in context

Not keep a journal! How are your absent cousins to understand the tenour of your life in Bath without one?

View in context

Among the other pursuits of Richard, he had a passion to keep a register of all passing events; and his diary, which was written in the manner of a journal, or log.

View in context

My household work is done, so I shall take his foreign journal, and lock myself up in my room and read it.