Journal Definition – What is a Journal?

Accounting Glossary 

Journal definition including break down of areas in the definition. Analyzing the definition of key term often provides more insight about concepts. The term journal can be defined as: Record in which transactions are entered before they are posted to ledger accounts; also called book or original journal. Definitions related to the process of recording journal entries can be helpful in describing the process because we often learn a process without being able to explain the process. Definitions, terms, and vocabulary help us to read more critically and explain in greater detail what a process is.