journalizing is the recording of transactions using the double-entry system. The recording is in five steps: (1) date; (2) the account to be debited and the amount; (3) the account to be credited and the amount; (4) the explanation and (5) the cross-reference to the General Ledger.
Barry Goldsmith
| APA | Barry Goldsmith. (2010). journalizing. Retrieved September 20, 2026, from http://smartdefine.org/journalizing/definitions/1156714 |
| Chicago | Barry Goldsmith. 2010. "journalizing" http://smartdefine.org/journalizing/definitions/1156714 (accessed September 20, 2026). |
| Harvard | Barry Goldsmith 2010, journalizing, Smart Define, viewed 20 September, 2026, <http://smartdefine.org/journalizing/definitions/1156714>. |
| MLA | Barry Goldsmith. "journalizing" 21 October 2010. Web. 20 September 2026. <http://smartdefine.org/journalizing/definitions/1156714> |