OPERATING REVENUE is that revenue realized from the day-to-day operations of the entity, e.g., sales revenue.
INCREMENTAL is increasing gradually by regular degrees or additions.
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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