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  2. Journal entry - Wikipedia

    en.wikipedia.org/wiki/Journal_entry

    A journal entry is the act of keeping or making records of any transactions either economic or non-economic. Transactions are listed in an accounting journal that shows a company's debit and credit balances. The journal entry can consist of several recordings, each of which is either a debit or a credit. The total of the debits must equal the ...

  3. List of contemporary epistolary novels - Wikipedia

    en.wikipedia.org/wiki/List_of_contemporary...

    An epistolary novel tells its story through correspondence, letters, telegrams, and the like. Here are some examples of contemporary epistolary novels : Author. Title of Work. Year. Format. Other Comments. Adiga, Aravind. The White Tiger.

  4. Diary - Wikipedia

    en.wikipedia.org/wiki/Diary

    Diary. A diary is a written or audiovisual memorabilic record, with discrete entries arranged by date reporting on what has happened over the course of a day or other period. Diaries have traditionally been handwritten but are now also often digital. A personal diary may include a person's experiences, thoughts, and/or feelings, excluding ...

  5. Epistolary novel - Wikipedia

    en.wikipedia.org/wiki/Epistolary_novel

    An epistolary novel is a novel written as a series of letters between the fictional characters of a narrative. [1] The term is often extended to cover novels that intersperse documents of other kinds with the letters, most commonly diary entries and newspaper clippings, and sometimes considered to include novels composed of documents even if ...

  6. Debits and credits - Wikipedia

    en.wikipedia.org/wiki/Debits_and_credits

    The journal entry "ABC Computers" is indented to indicate that this is the credit transaction. It is accepted accounting practice to indent credit transactions recorded within a journal. In the accounting equation form: A = E + L, 500 = 0 + 500 (the accounting equation is therefore balanced). Further examples

  7. Bookkeeping - Wikipedia

    en.wikipedia.org/wiki/Bookkeeping

    Bookkeeping is the recording of financial transactions, and is part of the process of accounting in business and other organizations. [1] It involves preparing source documents for all transactions, operations, and other events of a business. Transactions include purchases, sales, receipts and payments by an individual person or an organization ...

  8. List of fictional diaries - Wikipedia

    en.wikipedia.org/wiki/List_of_fictional_diaries

    The form is also frequently used for fiction about adult women's lives, some notable examples being Bridget Jones's Diary, The Color Purple, and Pamela. The second category lists fictional works that are not written in diary form, but in which a character keeps a diary, or a diary is otherwise featured as part of the story.

  9. Reclassification (accounting) - Wikipedia

    en.wikipedia.org/wiki/Reclassification_(accounting)

    A reclass or reclassification, in accounting, is a journal entry transferring an amount from one general ledger account to another. This can be done to correct a mistake; to record that long-term assets or liabilities have become current; or to record that an asset is now being used for a different purpose (e.g. lands becoming investment property intended for resale, rather than as property ...

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