The accounting journal is the book where all accounting transactions are recorded day by day: purchases, sales, bank, cash…

Mandatory Journals in Algeria

• Purchase journal
• Sales journal
• Bank journal
• Cash journal
• Miscellaneous operations journal

Each journal entry feeds the general ledger and the trial balance.

To learn more:

• General ledger
• Accounting document
• Accounting software
• The accounting module in GestiumERP