일반 저널
General journal| 경리 |
|---|
| 주요개념 |
| 재무제표 |
| 관련직업 |
| 다음에 대한 시리즈 일부 |
| 회계 |
|---|
 |
일반 저널은 조정 항목, 개시 주식, 감가상각, 회계 오류 등과 관련된 거래를 기록하는 주간지나 자회사 저널이다. 일반 분개장의 출처 문서는 분개장 증표, 관리 보고서 사본 및 송장이 될 수 있다. 저널은 주요 입력 도서로, 거래가 일반 대장 또는 보조 대장의 회계에 수동으로 게시되기 전에 저널에 작성되었을 때부터 원래 입력 도서라고도 할 수 있다.
It is where double entry bookkeeping entries are recorded by debiting one or more accounts and crediting another one or more accounts with the same total amount. The total amount debited and the total amount credited should always be equal, thereby ensuring the accounting equation is maintained.[1]
In manual accounting information systems, a variety of special journals may be used, such as a sales journal, purchase journal, cash receipts journal, disbursement journal, and a general journal. The transactions recorded in a general journal are those that do not qualify for entry in any special journal used by the organisation, such as non-routine or adjusting entries.
Manual processing
A bookkeeper or accountant would usually maintain the general journal. A general journal entry is a record of financial transactions in order by date. A general journal entry would typically include the date of the transaction (which may be dispensed with after the first entry of the day), the names of the accounts to be debited and credited (which should be the same as the name in the chart of accounts), the amount of each debit and credit, and a summary explanation of the transaction, commonly known as a narration. Each debit and credit account and the narration would be entered on consecutive lines, and typically at least one line would be left blank before the next journal entry, and entries should not be split over more than one page. Though not a requirement, it is widespread practice to enter the debits first, followed by the credits and then the narration. Whatever format is adopted, it should be applied consistently.
There may be multiple debit or credit entries, but the sum of the debits must be equal to the sum of the credits. For example, multiple expenses (debits) may be paid with one payment (a credit).
See also
References
- ^ Jerry J. Weygandt; Paul D. Kimmel; Donald E. Kieso (4 May 2010). Accounting Principles, Peachtree Complete Accounting Workbook. John Wiley & Sons. p. 60. ISBN 978-0-470-38667-5. Retrieved 6 April 2012.
