Journalizing is the first procedural step in the accounting cycle. It involves recording the details of the transactions in the General Journal, also known as the book of original entry. The rules of debit and credit are applied, and accounts are debited or credited based on those rules.

Runtime Approx 40 mins; Access period 30 days from registration date; Learners Accounting students, entrepreneurs, non-accountant professionals; Recommended previous course Accounting Cycle; Recommended next course Posting.

Course overview and objectives

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