[REM] section on items triaging into journals

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Xavier Morel 2015-03-11 14:53:26 +01:00
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For a journal entry to be *balanced*, the sum of all its debits must be equal
to the sum of all its credits.
Companies can triage entries in various journals based on their nature or
context. Common journals are:
* a sales journal with all customer invoices and refunds
* a purchase journal with all supplier bills
* a bank journal for bank statements
* a cash journal for cash operations
.. h:div:: force-right journal-entries
examples of accounting entries for various transactions. Example: