Accounting

General journal

The chronological accounting record of all journal entries made during a financial year.

It records each transaction in date order and forms the basis for all other accounting information.

An example

All invoices, expenses and adjustments for a year appear sorted by date.

The typical mistake

Treating it as a report generated at year-end. It is the primary record, not a summary.

How it appears in AndCompta

The journal is the product's actual accounting record rather than a report assembled at the end. You can inspect it at any date and export it completely in an open format.

Where we explain it in depth

Related terms

This definition is general information, not tax or accounting advice. For your specific case, consult a professional and always check the official source.

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