Accounting Dictionary

General Journal

A paper or electronic page that contains all the journal entries for the company.

Each transaction in accounting requires a listing of the debit(s) and credit(s). This is called a journal entry. All of the journal entries for a business are called a journal.

Sign Up to Learn More!

Join our mailing list today to get notified of new discount offers, course updates, Roger CPA Review news, and more!

Scroll to Top