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Что (кто) такое Daybook - определение

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

Daybook

WIKIMEDIA DISAMBIGUATION PAGE

Day Book (disambiguation); Daybook; Daybooks

·noun A journal of accounts; a primary record book in which are recorded the debts and credits, or accounts of the day, in their order, and from which they are transferred to the journal.

daybook

WIKIMEDIA DISAMBIGUATION PAGE

Day Book (disambiguation); Daybook; Daybooks

¦ noun

1. an account book in which a day's transactions are entered for later transfer to a ledger.

2. N. Amer. a diary.

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.

https://en.wikipedia.org/wiki/General_journal

Википедия

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.

https://en.wikipedia.org/wiki/General journal

Примеры употребления для Daybook

1. His daybook reads like a small–town mayor‘s. We‘re going to another wedding in two weeks,‘‘ he says.

2. His daily schedule most often says "no public events are scheduled." From May through September, for example, the Federal News Service Daybook listed about a dozen notices of his whereabouts.

3. For August, the Reuters Daybook had him simply in Wyoming but noted that he would be at the dedication of the "Craig Thomas Discovery and Visitor Center at Grand Teton National Park." Cheney declares he‘s in neither the executive nor the legislative branch of government –– therefore not subject to instructions from the archivist to preserve documents –– and makes sure there‘s no paper trail.

4. Novak . The hold, we are assured, has absolutely nothing to do with Gray‘s qualifications, which are most substantial –– even excluding his $600,000 in campaign contributions to the GOP in the past six years.Commemorating Rail Reform Loop Daybook for Oct. 18: "American Enterprise Institute –– Brookings Joint Center luncheon and discussion on the 25th Anniversary of the Staggers Rail Act and how it improved the American freight rail industry." Interviews with the speaker, Clifford Winston , "available on request."VIP Hotel Guests Face Heated Dilemma Being secretary of state means you‘ve got to make the tough decisions, as Condoleezza Rice discovered last week in Kazakhstan.