General Journal
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MS: Jurnal Am · EN: General Journal · ZH: 普通日记账
Meaning
The General Journal is a book of prime entry that records transactions which do not fit into the special journals or the cash book. Examples include opening entries, the credit purchase of non-current assets, bad debts and the correction of errors. Each entry is accompanied by a narration (a short explanation).
Example
Seri Grocery buys a computer on credit for RM3,000 from Teknik Systems. General Journal entry: Debit Equipment RM3,000; Credit Teknik Systems RM3,000, with the narration 'Bought a computer on credit'.
Source: DSKP KSSM Prinsip Perakaunan Tingkatan 4