general journal

general journal读音音标

英 [ˈdʒenərəl ˈdʒə:nl]

美 [ˈdʒɛnərəl ˈdʒɚnəl]

general journal意思解释

释义

普通分录簿，普通日记账；

英英释义

The general journal is where double entry bookkeeping entries are recorded by debiting one or more accounts and crediting another one or more accounts with the same total amount. The total amount debited and the total amount credited should always be equal, thereby ensuring the accounting equation is maintained.