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Home > QFINANCE Dictionary > Definition of journal

Definition of



consolidated record of transactions a record of original entry, into which transactions are usually transferred from source documents. The journal may be subdivided into: sales journal/day book for credit sales; purchases journal/day book for credit purchases; cash book for cash receipts and payments; and the journal proper for transactions which could not appropriately be recorded in any of the other journals.

Definitions of ’journal’ and meaning of ’journal’ are from the book publication, QFINANCE – The Ultimate Resource, © 2009 Bloomsbury Information Ltd. Find definitions for ’journal’ and other financial terms with our online QFINANCE Financial Dictionary.

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