ISSN: 2048-9145

Pharmaceutical Bioprocessing

Accounting -Scholarly- Journals

An accounting journal is a detailed account of all a firm's financial transactions. It is also known as the original entry book, because it is the first place where transactions are recorded. The entries in an accounting journal are used to create the general ledger that is then used to create a company's financial statements. Until computerized accounting and bookkeeping, the accounts were manually written into a document and then added to the general ledger. In addition to the general newspaper, accountants held various other newspapers including purchases and sales journal, cash receipts journal, and cash disbursements journal. Today, for accounting tools, you’re likely to see just a general report in which you join changing entries and specific financial transactions. Journals contain articles reviewed by peers in an effort to ensure that articles meet the quality and scientific validity standards of the journal. Every such article in the journal becomes a part of the permanent scientific record.

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