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Journal
A record where all financial transactions are entered initially, before being posted to individual accounts in the ledger, following the double-entry bookkeeping.
Chronologically
In the sequence of time, where events or records are arranged in the order of their occurrence.
Journal Entry
A journal entry is a record in accounting that logs all the financial transactions of a business, capturing their effects on the accounts.
Journal
A record where all financial transactions are initially documented in chronological order.
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