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Sometime after your Coeur d’Alene business transaction occurs it is recorded in a book called the general journal. While there are many kinds of journals, it is most important to focus on the general journal. A general journal is often referred to as the book of original entry because this journal is the book in which all transitions are first recorded.

If your Idaho company were to buy land for cash, the pages of a general journal will mirror the transaction in real time.

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