The Body. The body of the Journal Entry template includes the columns listed below. Those in bold italics are required.. Upload Flag – The upload flag is used to mark the journal entry lines that are ...

In basic accounting, the journal is often called the book of original entry. It is this book in which daily transactions are recorded as simple or compound in the chronological order that each occurs.

The Wall Street Journal. English Edition. Edition. Use Alt + Down Arrow to expand. Print ... When it first emerged, double-entry accounting was greeted like a great scientific discovery.