- journal entry record
- журнальная запись
English-Russian IT glossary. 2014.
journal entry record
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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
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
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
record — I (New American Roget s College Thesaurus) Keeping as evidence Nouns 1. record, note, minute; register, poll, diptych, entry, memorandum, copy, duplicate, docket; muniment, deed; document, chart, matter of record; testimony, deposition, affidavit … English dictionary for students
entry — The act of making or entering a record; a setting down in writing of particulars; or that which is entered; an item. Generally synonymous with recording. In re Labb, D.C.N.Y., 42 F.Supp. 542, 544. See also enroll Enter, in practice, means to… … Black's law dictionary
entry — The act of making or entering a record; a setting down in writing of particulars; or that which is entered; an item. Generally synonymous with recording. In re Labb, D.C.N.Y., 42 F.Supp. 542, 544. See also enroll Enter, in practice, means to… … 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 — 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
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
journal voucher — A document used to record and explain a *journal entry. The authorization of journal entries is often effected through approval signatures on journal vouchers … Auditor's dictionary
record — re·cord 1 /ri kȯrd/ vt 1: to put in a record 2: to deposit or otherwise cause to be registered in the appropriate office as a record and notice of a title or interest in property record a deed record a mortgage see also recording act … Law dictionary
