Journal entry

Journal entry is the beginning of the accounting cycle. Journal entries are the logging of business transactions and their monetary value into the t-accounts of the accounting journal as either debits or credits. Journal entries are usually backed up with a piece of paper; a receipt, a bill, an invoice, or some other direct record of the transaction; making them easy to record and to maintain traceability for each transaction.

Accounting

Advertising

Banking

Bankruptcy

E-Commerce

Economics

Finance

Law

Investment

Insurance

Marketing

Real estate

Statistic

Trade

Purchasing