Information into journal entry

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In Accounting when do you input information into Journal Entry? Is it when you get a invoice or receipt? where does the information come from to input the information to create the Journal entry, General ledger, and trial Balance. Would someone send you a list of transactions that were made or would you have to look at the bank statement. Also, how would you know sales are being made in order to recon. Account Receivable accounts. If customer paid on credit?

Reference no: EM133234356

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