The journal book is the accounting record in which all operations of a specific company or organization are recorded.

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It is a document in which the economic transactions that a company carries out are recorded chronologically through accounting entries.

What should be included in the journal book?

A journal book should include:

• The transaction carried out.
• The accounts involved in the transaction.
• The date of each of the transactions.
• The amount of each transaction.

The journal book is a mandatory accounting record for any business.

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