Accounting Journals
The Original Books of Entry

The books in the center column in the illustration above are called Journals. Sales, purchases, cash and check disbursements, bank deposits, etc. are recorded daily in these books. Anyone can be trained to copy numbers from receipts, checks, and invoices to Journals. Most often, however, small business owners and employees do not understand the complete accounting cycle, including how the Journals are related to the General and Subsidiary Ledgers.

Accounting Made Easy, Module I of the Professional Bookkeeper Program, explains Journals in detail.

Click HERE to see what else is taught in Module I.