ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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SPECIAL JOURNAL Definition
SPECIAL JOURNAL contains records of original entry other than the general journal that are designed for recording specific types of transactions of similar nature, e.g. Sales Journal, Purchase Journal, Cash Receipts Journal, Cash Disbursements Journal, and Payroll Journal.
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BEARER STOCKS are stocks not registered in the name of an owner, who can thus remain anonymous.
ACCOUNTING EVENT is when the assets and liabilities of a business increase/decrease or when there are changes in owners equity.