On each journal page, the data is written for each entry.
- The date, the account name and number, the amount debited and credited, the transaction's reference number, and any additional information that should be recorded alongside the transaction are all listed in columns on an accounting journal page.
- A detailed account of all the financial actions of a corporation is kept in a journal. It is used to transfer data to other formal accounting records, such as the general ledger, and for account reconciliation in the future.
- Among them are the cash disbursements diary, the purchasing journal, the cash receipts notebook, and the sales journal. There could be more specialized journals. However, since the four accounting fields represented by these journals cover the majority of accounting transactions, additional journals are often not required.
Thus the correct option is A.
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