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Chapter 3: Double-Entry Bookkeeping

• The journal is a complete and chronological list of all transactions that occurred. journal is the book of original entry! • common to have more than one kind of journal special purpose journals, e.g. cash receipts journal or sales journalgeneral journal: all transactions are recorded in …

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  Journal, General, Chapter, Entry, Chapter 3, Double, Bookkeeping, General journal, Double entry bookkeeping

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