journal entry
1. A transaction made in a *journal or *subsidiary ledger. 2. The act of transferring the total of transactions in a *journal or *subsidiary ledger to a *general ledger account.

Auditor's dictionary. 2014.

Look at other dictionaries:

  • Journal entry — A journal entry, in accounting, is a logging of transcriptions into items accounting journal. The journal entry can consist of several items, each of which is either a debit or a credit. The total of the debits must equal the total of the credits …   Wikipedia

  • journal entry — An entry on a journal. See entry of judgment; journal …   Ballentine's law dictionary

  • journal entry rule — The rule that courts have recourse to journals of either house of the state legislature for ascertaining whether a law has in fact been passed in accordance with constitutional requirements. 49 Am J1st States § 37 …   Ballentine's law dictionary

  • Adjusting Journal Entry — An entry in financial reporting that occurs at the end of a reporting period to record any unrecognized income or expenses for the period. When a transaction is started in one accounting period and finished in a later period, an adjusting journal …   Investment dictionary

  • Another Journal Entry — Infobox Album Name = Another Journal Entry Type = studio Artist = BarlowGirl Released = September 27, 2005 Recorded = Genre = Length = Label = Producer = Reviews = Last album = BarlowGirl (2004) This album = Another Journal Entry (2005) Next… …   Wikipedia

  • adjusting journal entry — AJE An entry made in a journal to record a movement, such as a prepayment at year end, which has to be posted to a ledger account …   Accounting dictionary

  • journal — A daily book; a book in which entries are made or events recorded from day to day. The place where transactions are recorded as they occur. The book of original entry. In maritime law, the journal (otherwise called log or log book ) is a book… …   Black's law dictionary

  • journal — A daily book; a book in which entries are made or events recorded from day to day. The place where transactions are recorded as they occur. The book of original entry. In maritime law, the journal (otherwise called log or log book ) is a book… …   Black's law dictionary

  • journal — noun 1 serious magazine ADJECTIVE ▪ academic, learned (esp. BrE), scholarly ▪ professional, technical, trade ▪ peer reviewed, refere …   Collocations dictionary

  • entry — A declaration and request for customs release in respect of imports or goods intended for export. It is usually made on a Single Administrative Document ( SAD). Traders approved to do so can submit entries electronically. HM Customs & Revenue… …   Financial and business terms

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