Accounting. | Open Access Journals

Accounting & Marketing

ISSN: 2168-9601

Open Access


An accounting statement is a comprehensive record of all a firm's financial transactions. It is also known as the original entry book, since it is the first place where transactions are registered. The entries in an accounting report are used to create the general ledger that is later used to produce a company's financial statements. Until computerized accounting and bookkeeping, the transactions 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. The contributions to the journal are generally registered using the bookkeeping system of double entry. Every transaction has two columns, debit and credit.

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