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General Journal in accounting-- 



Now it's time we talk about the journal ..
 
Journal ( english Journal ) is the first permanent accounting 
records (book of original entry) , which is used to record financial 
transactions chronologically by mentioning the account in the Debit and 
Credit in . ( According to the Indonesian Wikipedia , the free encyclopedia )
 
Journals in accounting shape almost similar to the Accounting 
Equation journals just made ​​simpler form with two columns of debits and credits . 
where debit and credit depends on the effect of the accounting account .

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