GET THE APP
Accounting-Journals | Open Access Journals
Accounting & Marketing

Accounting & Marketing

ISSN: 2168-9601

Open Access
Spanish Chinese Russian German French Japanese Portuguese Hindi Telugu Tamil
Submit Manuscript arrow_forward arrow_forward ..

Accounting-Journals

To create an accounting journal, record the information about your financial transactions. The details of financial transactions can be derived from invoices, purchase orders, receipts, cash register tapes and other data sources.
Once you’ve analysed the transactions, the information is documented in a chronological order in the journal. Each transaction that is listed in the journal is known as a journal entry. This information is then recorded in the ledgers.
The journal entries are usually note using the double entry method of bookkeeping. Each transaction is recorded in two columns, debit and credit.
For example, if you purchase a piece of article with cash, the two transactions are recorded in a journal entry. You will have to decrease the cash account and the expand the asset account.
Before computerised bookkeeping and accounting, the transactions were entered manually into a journal and then posted to the general ledger. Apart from the general journal, accountants maintained various other journals counting purchases and sales journal, cash receipts journal and cash disbursements journal. With accounting software, today you’re likely to find only a widespread journal in which adjusting entries and unique financial transactions are entered. 

High Impact List of Articles
Conference Proceedings

Relevant Topics in Business & Management

Awards & Nominations

50+ Million Readerbase

Journal Highlights

Google Scholar citation report
Citations: 487

Accounting & Marketing received 487 citations as per Google Scholar report

Citation image
Accounting & Marketing peer review process verified at publons
Publon image

Indexed In

Related Links

 

Open Access Journals

arrow_upward arrow_upward