MLchartDataset catalogue

General journal

Term · Law · MLC-T-LAW-002291

A book of original entry in an accounting system where all financial transactions are first recorded in chronological order. Each entry typically includes the date, the accounts to be debited and credited, and a brief description of the transaction. This journal serves as the initial record before transactions are posted to the general ledger.

Table 1. Record
IdentifierMLC-T-LAW-002291
FieldLaw
Record as JSON 
{
  "id": "MLC-T-LAW-002291",
  "term": "General journal",
  "field": "Law",
  "definition": "A book of original entry in an accounting system where all financial transactions are first recorded in chronological order. Each entry typically includes the date, the accounts to be debited and credited, and a brief description of the transaction. This journal serves as the initial record before transactions are posted to the general ledger.",
  "url": "https://mlchart.com/terminology/law/general-journal/"
}

Record 2,200 of 5,441 in Law terminology (MLC-0107). Request the full dataset.