Journal


Journal
1. In accounting, a first recording of financial transactions as they occur in time, so that they can then be used for future reconciling and transfer to other official accounting records such as the general ledger. A journal will state the date of the transaction, which account(s) were affected and the amounts, usually in a double-entry bookkeeping method.

2. For an individual investor or professional manager, a detailed record of trades occurring in the investor's own accounts, used for tax, evaluation and auditing purposes.


Journaling is an essential part of objective record-keeping and allows for concise review and records transfer later in the accounting process. Journals are often reviewed as part of a trade or audit process, along with the general ledger(s).





Investment dictionary. . 2012.

Synonyms:

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  • journal — journal, aux [ ʒurnal, o ] adj. et n. m. • 1119; bas lat. diurnalem « de jour », devenu jornal, journal, journel→ journellement I ♦ Adj. Vx Relatif à chaque jour. ♢ (1543) Mod. Comm. Livre journal, et subst. journal : livre de commerce, registre… …   Encyclopédie Universelle

  • journal — jour‧nal [ˈdʒɜːnl ǁ ɜːr ] noun [countable] 1. a serious magazine or newspaper produced for professional people or those with a particular interest: • the Wall Street Journal • the Journal of Political Economy 2. ACCOUNTING a book containing… …   Financial and business terms

  • Journal — Jour nal, n. [F. journal. See {Journal}, a.] [1913 Webster] 1. A diary; an account of daily transactions and events. Specifically: (a) (Bookkeeping) A book of accounts, in which is entered a condensed and grouped statement of the daily… …   The Collaborative International Dictionary of English

  • journal — I noun acta diurna, biographical record, cash book, chronicle, chronology, contemporary account, daily paper, daily register, daybook, diary, ephemeris, gazette, historical record, ledger, log, logbook, magazine, narrative, periodical, record,… …   Law dictionary

  • Journal — Sn erw. fach. (17. Jh.) Entlehnung. Entlehnt aus frz. journal m. Tageszeitung , einer Substantivierung von frz. journal jeden einzelnen Tag betreffend , zu frz. jour m. Tag . Das Wort bezeichnete im Französischen und im Deutschen zunächst eher… …   Etymologisches Wörterbuch der deutschen sprache

  • journal — journal, periodical, newspaper, magazine, review, organ are comparable when denoting a publication which appears regularly at stated times. Basically, a journal is a publication which is issued daily and gives an account of matters of interest… …   New Dictionary of Synonyms

  • journal — Journal, m. acut. Est ce qui est du jour, Diurnum quod diei vnius opera efficitur. Et selon ce le Languedoc dit Journal, ou Journau pour une journée d homme des champs, et mesure le contenu des vignes, terres, et prez par Journaux, tout ainsi que …   Thresor de la langue françoyse

  • Journal — »Tageszeitung, Zeitschrift«: Das Fremdwort wurde im 17. Jh. aus frz. journal entlehnt und bis ins 18. Jh. im Sinne von »gelehrte Zeitschrift« gebraucht. Frz. journal ist entsprechend seiner Ableitung von frz. jour (= it. giorno) »Tag« eigentlich… …   Das Herkunftswörterbuch

  • Journal — Jour nal, a. [F., fr. L. diurnalis diurnal, fr. diurnus belonging to the day, fr. dies day. See {Diurnal}.] Daily; diurnal. [Obs.] [1913 Webster] Whiles from their journal labors they did rest. Spenser. [1913 Webster] …   The Collaborative International Dictionary of English

  • Journal — (schurnal), französ., Tagebuch; Notizenbuch bei Geschäftsmännern. s. Buchhaltung; Tagblatt, Zeitung; J. ismus, die Literatur der Tagblätter, J. ist. wer für dieselbe arbeitet. Journal des Débats (– de Deba), s. Bertin. J. isticum. Anstalt oder… …   Herders Conversations-Lexikon

  • journal — [jʉr′nəl] n. [ME, book containing forms of worship for the day hours (Little Hours) < OFr, lit., daily < L diurnalis < dies, day (see DEITY): JOURNAL sense 3 prob. via It giornale, of same orig.] 1. a daily record of happenings, as a… …   English World dictionary


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