TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

JOURNAL ENTRY [2 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2009-03-03

English

Subject field(s)
  • Financial Accounting
DEF

[A recording] of each transaction indicating the date of the transaction, the debit and credit amounts to be applied to each account, and a brief explanation of the transaction.

CONT

Journal entries are initially entered in a journal and are subsequently posted to a ledger.

French

Domaine(s)
  • Comptabilité générale
DEF

Enregistrement d'une opération dans le journal général ou dans un journal auxiliaire.

CONT

L'écriture de journal indique la date, le numéro et l'intitulé des comptes à débiter et à créditer, le montant de l'opération et elle comporte normalement un libellé explicatif indiquant la nature de l'opération journalisée ainsi que la référence précise au document servant de base à la comptabilisation de l'opération.

OBS

Le terme «entrée de journal», utilisé en français en ce sens sous l'influence de l'anglais, est à éviter.

Spanish

Campo(s) temático(s)
  • Contabilidad general
Save record 1

Record 2 2007-04-25

English

Subject field(s)
  • Education (General)
CONT

Students planned their journal entries and decided what illustration would accompany the text. They read their journal entries to an adult helper who typed them.

French

Domaine(s)
  • Pédagogie (Généralités)
CONT

Répondre aux inscriptions au journal en posant des questions qui orientent le processus de prise de décisions ou de résolution de problèmes de l'élève.

Spanish

Save record 2

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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