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General Journal
A journal used to record all types of accounting transactions with detailed explanations.
Permanent
Refers to accounts that represent the financial standing of a company and carry their ending balances over from one accounting period to the next, such as assets, liabilities, and equity accounts.
Federal Treasury
A government's department responsible for managing public revenue, including issuing currency, collecting taxes, and funding public services.
Permanent
Refers to accounts or records in the general ledger that are not closed at the end of the accounting period, such as assets, liabilities, and equity accounts.
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