- journal entries
- SAP.фин. отдельные позиции, проводки в журнале
Универсальный англо-русский словарь. Академик.ру. 2011.
journal entries
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Journal entry — A journal entry, in accounting, is a logging of transcriptions into items accounting journal. The journal entry can consist of several items, each of which is either a debit or a credit. The total of the debits must equal the total of the credits … Wikipedia
journal voucher — A document used to record and explain a *journal entry. The authorization of journal entries is often effected through approval signatures on journal vouchers … Auditor's dictionary
journal — I noun acta diurna, biographical record, cash book, chronicle, chronology, contemporary account, daily paper, daily register, daybook, diary, ephemeris, gazette, historical record, ledger, log, logbook, magazine, narrative, periodical, record,… … Law dictionary
journal proper — noun (bookkeeping) A book in which entries are made for transactions where no other record is available, transfers between accounts, opening entries when a business starts, and corrections for errors • • • Main Entry: ↑journal … Useful english dictionary
Journal of Asian Studies — The Journal of Asian Studies (JAS) is a quarterly journal published by the Association for Asian Studies (AAS), a scholarly, non profit organization which brings together the shared interest of scholars in Asian studies. The journal was first… … Wikipedia
journal — A daily book; a book in which entries are made or events recorded from day to day. The place where transactions are recorded as they occur. The book of original entry. In maritime law, the journal (otherwise called log or log book ) is a book… … Black's law dictionary
journal — A daily book; a book in which entries are made or events recorded from day to day. The place where transactions are recorded as they occur. The book of original entry. In maritime law, the journal (otherwise called log or log book ) is a book… … Black's law dictionary
opening entries — Journal entries made to open a business. All the assets and liabilities must be entered into the accounts, together with the owners capital … Accounting dictionary
journal — The word was originally used for a daily prayer book known as a diurnal. This related word means of the day, from Latin diurnus, the adjective of dies, day. The word was later applied to a daily newspaper. Latin dies also lies behind English… … The Hutchinson dictionary of word origins
journal — A publication, such as a magazine. A formal record of court proceedings. A court record in which judgments are entered. 30A Am J Rev ed Judgm § 91. The book in which the proceedings of a house of a state legislature are recorded, particularly the … Ballentine's law dictionary
Adjusting entries — In accounting/accountancy, adjusting entries are journal entries usually made at the end of an accounting period to allocate income and expenditure to the period in which they actually occurred. The revenue recognition principle is the basis of… … Wikipedia
