purchases journal


Accounting dictionary. 2014.

Look at other dictionaries:

  • journal — Fin a record of original entry, into which transactions are normally transferred from source documents. The journal may be subdivided into: sales journal/day book for credit sales; purchases journal/day book for credit purchases; cash book for… …   The ultimate business dictionary

  • Journal Register Company — The Journal Register Company Pinksheets|JRCO is an American media company, specializing in newspaper publishing. The company owns 22 daily and 302 non daily newspapers and other niche publications. The company is led by chairman and CEO James W.… …   Wikipedia

  • journal — / dʒɜ:n(ə)l/ noun 1. a book with the account of sales and purchases made each day 2. a magazine …   Marketing dictionary in english

  • journal — / dʒɜ:n(ə)l/ noun a book with the account of sales and purchases made each day …   Dictionary of banking and finance

  • Delayed open access journal — Delayed open access journals are traditional subscription based journals that provide open access or free access upon the elapse of an embargo period following the initial publication date (with the embargo length varying from a few months to two …   Wikipedia

  • Special journal — Special Journals are designed to facilitate the process of journalizing and posting transactions. Special Journals are used for the most frequent transactions in a business. For example, in merchandising businesses, companies acquire merchandise… …   Wikipedia

  • purchase journal — purchase journal, (in accounting) a book of original entry for recording purchases …   Useful english dictionary

  • creditors' ledger control account — purchases ledger control account The nominal (or general) ledger control account recording the totals of the entries made to the individual creditors ledgers from the purchases journal and the cash payments journal. The total on the creditors… …   Accounting dictionary

  • purchase day book — bought day book; = purchases journal The book of prime entry in which invoice amounts for purchases are entered …   Accounting dictionary

  • purchase day book — bought day book; purchases journal The book of prime entry in which invoice amounts for purchases are entered …   Big dictionary of business and management

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