Accounting Dictionary

Journal Entry

A journal entry is a financial record of what a company has done. The record can be done on paper, but more often journal entries are computerized.

If I bought a freezer for $50,000, I would write this journal entry:
  Freezer $50,000
  Cash $50,000

This entry records that the company owns a freezer and it paid cash.

Related Terms:

General Ledger

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