Examlex
Explain Gram-positive and Gram-negative with two examples for each.
General Journal
A chronologically organized accounting record where financial transactions are initially recorded, making it the first point of entry for any transaction in the accounting system.
Sales Journal
A specialized accounting journal used to record all sales transactions of a company, particularly those on credit.
Cash Receipts Journal
A specific type of journal used in accounting to record all cash inflows or receipts during a certain period.
Special Journals
Accounting journals designed for recording a specific type of transaction in a more efficient manner, such as sales or purchases, to simplify the accounting process.
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