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The General Journal is where double entry bookkeeping entries are recorded by debiting one or more accounts and crediting another one or more accounts with the same total amount. The total amount debited and the total amount credited should always be equal and nett out to zero. Normally all Journals that are generated are generated from the original transaction of entry point. The only time a General Journal would need to be entered would be to adjust accounts balances within the General Ledger.
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Reference
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Refer to Common Buttons.
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