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March 18, 2026The Accounting Review

The Evolution of the Journal Entry.

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Authors

ALA. C. LittletonIllinois College

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Implication

This analysis highlights the role of journal entries in double entry bookkeeping, indicating their significance in transaction documentation.

Key Points

  • This research aims to explore the significance and evolution of journal entries in bookkeeping practices.
  • Analyzed the historical development of journal entries.
  • Examined the characteristics of double entry bookkeeping.
  • Investigated legal requirements associated with journal usage.
  • Journal entries are crucial for expressing the duality in transactions.
  • They are legally mandated in some countries for record-keeping.
  • Journalizing is a key teaching element in double entry bookkeeping.

Cite This Study

A. C. Littleton (1928) studied this question.

synapsesocial.com/papers/69ba43584e9516ffd37a4722https://doi.org/10.2308/tar-8593723
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Compound Journal Entries in Early Treatises on Bookkeeping.1979
  2. 2Algebraic Double Entry.1970
  3. 3EVOLUTION OF THE LEDGER ACCOUNT.1926
  4. 4Upgrading the Elementary Accounting Course.1965
  5. 5The emergence of double entry bookkeeping2024 · 8 citations