General Journal - What Is It, Example, Accounting, Format

General Journal in Accounting | Purpose, Entries & Examples

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BIR mandates that businesses maintain a set of bookkeeping records, known as the "books of accounts," to comply with tax requirements. The specific books of accounts that a business must maintain can depend on the size of the company (whether it is categorized as a large taxpayer or a small to medium taxpayer), the type of business, and whether it is subject to the regular or special accounting period. The commonly required books of accounts are: General Ledger - financial transactions showing b

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