4 Tutorials that teach General Journal and General Ledger
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General Journal and General Ledger

General Journal and General Ledger

Author: Jere Smith

In this lesson, the student will learn about the general journal and how it relates to the general ledger.

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Terms to Know
  • General Journal

    Initial documentation of a financial transaction as it originates.

  • General Ledger

    Aggregates all accounting records within an organization in preparation for financial statements.