Accounting transactions are first recorded in a book or record called a:

Name: Accounting transactions are first recorded in a book or record called a:
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Accounting transactions are first recorded in a book or record called a journal. From there, the transactions are posted to the appropriate accounts in the ledger. Source documents provide the evidence or proof of the transaction and are used to support the entries in the journal.

Accounting Transactions Are First Recorded in a Book or Record