general journal - translation to ελληνικό
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general journal - translation to ελληνικό

VOLUME USED IN BOOKKEEPING CONTAINING DAILY RECORDS OF RECEIPTS AND EXPENDITURES IN THE ORDER OF THEIR OCCURRENCE
General Journal; Journal (accounting); Book of original entry

general journal         
συγκεντρωτικό ημερολόγιο
general meeting         
MEETING OF ALL THE MEMBERS OF AN ORGANIZATION
General Assembly; General assemblies; General meeting; The General Assembly; General Assembly (U.S. state legislature); General assembly (U.S. state legislature)
γενική συνέλευση
attorney general         
IN COMMON LAW JURISDICTIONS, MAIN LEGAL ADVISOR TO THE GOVERNMENT
Attorney-General; Attorneys General; Attorney-general; Attorneys general; Attorney Generals; Counsel General; Attorney-General's Chambers; Office of the Attorney General; Attorneys-General; Attorney General; Atty gen; Prosecutor general; Att'y Gen.; Attorney General's Chambers; Atty. Gen.; Atty. gen.; Attorney generals; Attourney general; Attourney-general; King's Attorney; Acting Attorney General; Acting attorney general; Attorney General Nominee; Attorney general nominee; Attorneys-general; Atty Gen.; General Prosecution Office; Attorneys generals
γενικός εισαγγελέας, υπουργός της δικαιοσύνης

Ορισμός

general
n.
1) a brigadier (US); commanding; four-star; lieutenant; major general
2) (US) a general of the Army

Βικιπαίδεια

General journal

A general journal is a daybook or subsidiary journal in which transactions relating to adjustment entries, opening stock, depreciation, accounting errors etc. are recorded. The source documents for general journal entries may be journal vouchers, copies of management reports and invoices. Journals are prime entry books, and may also be referred to as books of original entry, from when transactions were written in a journal before they were manually posted to accounts in the general ledger or a subsidiary ledger.

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.

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.