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The journal is commonly referred to as the record of:
Suggested Answer: C
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A journal is known as the 'original entry' because transactions are first recorded here before posting to the ledger.
The general ledger is the final entry (B), not the journal.
Payroll Accounting Standards (Payroll.org)
32 comments · newest first
VA
Valentine
10 months ago
I thought it was for final entries too, not just original.
DO
Dorothy
10 months ago
Totally agree, it's all about the original entries!
JO
Joana
10 months ago
The journal is the record of original entry.
RI
Ricki
10 months ago
Nope, definitely original entry!
FE
Felicia
10 months ago
Wait, is it really just for original entries?
SH
Shawana
11 months ago
I’m pretty confident that the journal is the original entry. It’s like the first place transactions get recorded, right?
MA
Marylin
11 months ago
I’m leaning towards cross-reference, but I might be mixing it up with something else we learned.
DE
Detra
11 months ago
I remember practicing a question about the journal being the final entry, but that doesn't seem right now.
FA
Fausto
11 months ago
I think the journal is the original entry, but I'm not completely sure. It feels like we covered that in class.
DE
Dean
12 months ago
Based on my understanding, the journal is the record of the original entry that gets posted to the general ledger. So I'll select option C for this one.
JI
Jillian
12 months ago
I'm a bit confused by this question. I'm not sure if the journal is the record of the original entry, the final entry, or something else. I'll have to review my notes before deciding.
CA
Cathrine
12 months ago
The journal is where we keep track of cross-references, right? I'm pretty confident that A is the correct answer here.
LE
Lera
1 year ago
Hmm, I'm not totally sure about this one. The journal could be the record of the final entry or a secondary entry too. I'll have to think it through carefully.
BU
Bulah
1 year ago
I think the journal is the record of the original entry, so I'll go with option C.
AN
Angella
1 year ago
Haha, who would even think the journal is the record of secondary entry? That's just silly. Original entry is the way to go.
LE
Leonora
1 year ago
Cross-reference and final entry are important too, but the journal is all about the original entry.
BI
Billy
1 year ago
Yeah, I don't know why anyone would think it's the record of secondary entry.
CH
Chi
1 year ago
I agree, the journal is definitely the record of the original entry.
TR
Truman
1 year ago
Actually, the final entry is not the correct answer. It's the original entry that is recorded in the journal.
AN
Annamae
1 year ago
I'm not sure, but I think it might be the final entry.
JI
Jina
1 year ago
I agree with Truman, the journal is commonly referred to as the record of original entry.
LI
Lisbeth
1 year ago
Hmm, I was thinking it might be the record of cross-reference, but now I'm second-guessing myself. Original entry sounds right.
HA
Hayley
1 year ago
C) Original entry
SA
Sanjuana
1 year ago
A) Cross-reference
LA
Lashonda
1 year ago
Original entry, definitely. Can't have a final entry without first recording the original, right?
MA
Ma
1 year ago
Yes, the original entry is crucial for accurate record-keeping.
AR
Arminda
1 year ago
I agree, the original entry is the foundation for all other entries.
NO
Novella
1 year ago
I'm pretty sure the journal is the record of original entry. That just makes the most sense to me.
HE
Herman
1 year ago
I agree, the journal is where the original entries are recorded.
AP
Apolonia
1 year ago
Yes, that's correct. The journal is commonly referred to as the record of original entry.
AD
Adelina
1 year ago
I think you're right, the journal is indeed the record of original entry.
TR
Truman
1 year ago
I think the journal is the record of original entry.