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What is journalizing?

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The process of deciding whether to enter items into one set of columns or the other, i.e., into the debit side or the credit side, is called journalizing, since the analyzed items are placed in a journal, or daybook, soon after the transactions occur.

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Similar questions: Where did the term journalizing get its namesake? What is involved in journalizing? What is the choice made in journalizing? [ Hide these questions ]

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